https://www.taxtmi.com/caselaws?id=77297 The Appellate Tribunal allowed the appeal, granting the appellant a refund of Rs.1,74,062. The Tribunal found that the appellant was not unduly enriched at the expense of the service recipient, as any excess amount paid over the tax liability, in cases where no tax was collected from the consumer, was not attributable to tax and was not received by the appellant. The decision was based on a factual verification report and Chartered Accountant Certificate, determining that the consideration received for services provided was inclusive of tax under the cum-duty principle. en-us Thu, 17 Jun 2010 00:00:00 +0530 Fri, 29 Oct 2010 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77297 The Appellate Tribunal allowed the appeal, granting the appellant a refund of Rs.1,74,062. The Tribunal found that the appellant was not unduly enriched at the expense of the service recipient, as any excess amount paid over the tax liability, in cases where no tax was collected from the consumer, was not attributable to tax and was not received by the appellant. The decision was based on a factual verification report and Chartered Accountant Certificate, determining that the consideration received for services provided was inclusive of tax under the cum-duty principle. Case-Laws Service Tax Thu, 17 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77297