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Service Tax - Highlights / Catch Notes

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

Service Tax

April 29, 2023

Refund of Service Tax - principles of unjust enrichment - Since the appellant have paid service tax in the routine course and subsequently when the service tax was made exempted retrospectively, the incidence of service tax stood passed on. Therefore, the lower authorities have rightly credited the refund amount in the Consumer Welfare Fund - AT

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