Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Refund of service tax paid under a claimed mistake of law remained subject to the statutory refund mechanism under section 11B, including the prescribed limitation period and unjust enrichment test. Relying on Mafatlal Industries and Southern Surface Finishers, the CESTAT held that later realisation that tax was not payable did not displace statutory limits, and the assessee failed to prove that the tax burden had not been passed on to customers. The refund rejection on both limitation and unjust enrichment was sustained, and the appeal was dismissed.
Refund of service tax paid under a claimed mistake of law remained subject to the statutory refund mechanism under section 11B, including the prescribed limitation period and unjust enrichment test. Relying on Mafatlal Industries and Southern Surface Finishers, the CESTAT held that later realisation that tax was not payable did not displace statutory limits, and the assessee failed to prove that the tax burden had not been passed on to customers. The refund rejection on both limitation and unjust enrichment was sustained, and the appeal was dismissed.
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