https://www.taxtmi.com/caselaws?id=206247 The Appellate Tribunal upheld the Commissioner (Appeals) decision, rejecting the Revenue's appeal regarding a refund claim on unjust enrichment under business auxiliary services. The Tribunal found that the duty burden was not passed on to customers, as evidenced by credit notes issued by the respondent and supporting documents confirming non-receipt of service tax from customers. The contract price was inclusive of all taxes, and the excess service tax shown separately in the invoice was not collected from customers. The Tribunal concluded that the refund was not barred by unjust enrichment. en-us Thu, 27 Jan 2011 00:00:00 +0530 Thu, 29 Dec 2011 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206247 The Appellate Tribunal upheld the Commissioner (Appeals) decision, rejecting the Revenue's appeal regarding a refund claim on unjust enrichment under business auxiliary services. The Tribunal found that the duty burden was not passed on to customers, as evidenced by credit notes issued by the respondent and supporting documents confirming non-receipt of service tax from customers. The contract price was inclusive of all taxes, and the excess service tax shown separately in the invoice was not collected from customers. The Tribunal concluded that the refund was not barred by unjust enrichment. Case-Laws Service Tax Thu, 27 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206247