Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Refund of Service Tax - Principles of unjust enrichment - The Appellate Tribunal reviewed a case where the appellant, a service provider, erroneously charged Service Tax, which was later found to be inapplicable due to a Board circular. The appellant issued Credit Notes and sought a refund, which was initially rejected based on the unjust enrichment clause. However, the Tribunal deemed the Credit Notes valid and instructed further verification. - Consequently, the matter was remanded to the Adjudicating Authority for proper examination within a specified timeframe.
Refund of Service Tax - Principles of unjust enrichment - The Appellate Tribunal reviewed a case where the appellant, a service provider, erroneously charged Service Tax, which was later found to be inapplicable due to a Board circular. The appellant issued Credit Notes and sought a refund, which was initially rejected based on the unjust enrichment clause. However, the Tribunal deemed the Credit Notes valid and instructed further verification. - Consequently, the matter was remanded to the Adjudicating Authority for proper examination within a specified timeframe.
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