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Service Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Refund of Service Tax - Unjust enrichment - the service tax for ...

Service Tax

August 14, 2019

Refund of Service Tax - Unjust enrichment - the service tax for the period in question was deposited by the petitioner but after realizing it from its customers and no refund application was filed by these customers - if the burden of the service tax has been shifted on the customers, the petitioner can not be a beneficiary thereof as any refund which would amount to unjust enrichment

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