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Service Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Refund claim - unjust enrichment - The amount was collected as ...


Refund Approved: Mistaken Service Tax Collection Adjusted, Unjust Enrichment Claim Validated.

February 13, 2017

Case Laws     Service Tax     AT

Refund claim - unjust enrichment - The amount was collected as service tax on the mistaken belief that the services were taxable. The amount however does not have the colour or character of tax for the purpose of levy by the department - appellant has adduced evidence to show that the amount collected is adjusted - refund allowed - AT

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