Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Refund claim - unjust enrichment - The amount was collected as service tax on the mistaken belief that the services were taxable. The amount however does not have the colour or character of tax for the purpose of levy by the department - appellant has adduced evidence to show that the amount collected is adjusted - refund allowed - AT
Refund claim - unjust enrichment - The amount was collected as service tax on the mistaken belief that the services were taxable. The amount however does not have the colour or character of tax for the purpose of levy by the department - appellant has adduced evidence to show that the amount collected is adjusted - refund allowed - AT
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