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Refund of service tax paid - Manpower Supply Services - unjust enrichment - CA Certificate and Balance Sheet of company produced during hearing and not objected by the Respondent can be taken as additional evidence as per rule 23 of CESTATE Rules - on reading of the above documentary evidence reveal that incidence of tax has not been passed on by the Appellant to any other person - refund is allowable

Service Tax
14-6-2019

Refund of service tax paid - Manpower Supply Services - unjust enrichment - CA Certificate and Balance Sheet of company produced during hearing and not objected by the Respondent can be taken as additional evidence as per rule 23 of CESTATE Rules - on reading of the above documentary evidence reveal that incidence of tax has not been passed on by the Appellant to any other person - refund is allowable

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