Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Refund claim - service tax was paid cum-tax computation - It, therefore, does not alter the origin of the funds utilized for discharge of tax liability - viz. from the common funds of the appellant without recourse to the members who paid nothing more than the entrance fee - Not a case of unjust enrichment - refund allowed - AT
Refund claim - service tax was paid cum-tax computation - It, therefore, does not alter the origin of the funds utilized for discharge of tax liability - viz. from the common funds of the appellant without recourse to the members who paid nothing more than the entrance fee - Not a case of unjust enrichment - refund allowed - AT
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