https://www.taxtmi.com/caselaws?id=211610 Refund of Service Tax was held not to be barred by unjust enrichment where the contractual commission was fixed as inclusive of all statutory levies and the asset management companies certified that no separate Service Tax was payable. On those facts, the tax incidence was treated as having been borne out of the consolidated consideration received by the assessee, rather than passed on to customers. Applying the settled principle that a refund is not defeated when the disputed levy formed part of an inclusive price and was not separately recovered, the refund claim was sustained and the departmental appeal failed. en-us Thu, 07 Jul 2011 00:00:00 +0530 Mon, 19 Mar 2012 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211610 Refund of Service Tax was held not to be barred by unjust enrichment where the contractual commission was fixed as inclusive of all statutory levies and the asset management companies certified that no separate Service Tax was payable. On those facts, the tax incidence was treated as having been borne out of the consolidated consideration received by the assessee, rather than passed on to customers. Applying the settled principle that a refund is not defeated when the disputed levy formed part of an inclusive price and was not separately recovered, the refund claim was sustained and the departmental appeal failed. Case-Laws Service Tax Thu, 07 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211610