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Service Tax - Highlights / Catch Notes

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Refund of Service Tax - principles of unjust enrichment - the ...

Service Tax

August 13, 2020

Refund of Service Tax - principles of unjust enrichment - the amount of service tax is included in the value of service provided, if any, payable as no service tax is payable by the appellant. Therefore, question of recovery of service tax does not arise. - The bar of unjust enrichment is not applicable to the facts of the case - AT

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