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Service Tax - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Refund of service tax paid on such vacant land - unjust ...


Appellant Denied Service Tax Refund on Vacant Land Due to Passing Tax Burden to Recipient.

March 24, 2023

Case Laws     Service Tax     AT

Refund of service tax paid on such vacant land - unjust enrichment - it is clear evidence that the incidence of the service tax paid by the appellant has been passed on to the service recipient for the reason that the gross amount collected from the service recipient includes the service tax amount also - the appellant is not entitle for the refund. - AT

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