https://www.taxtmi.com/caselaws?id=213870 The judge ruled in favor of the firm of chartered accountants, allowing their appeal and granting the refund claim of service tax paid. The decision was based on the finding that the appellant had not passed on the burden of service tax to their customers, as evidenced by their separate invoicing practices for taxable and non-taxable services. The judge also considered the treatment of the amount in the balance sheet and relied on a precedent where a similar approach was accepted, ultimately concluding that the firm was eligible for the refund claim based on unjust enrichment. en-us Fri, 25 May 2012 00:00:00 +0530 Tue, 07 Jan 2014 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213870 The judge ruled in favor of the firm of chartered accountants, allowing their appeal and granting the refund claim of service tax paid. The decision was based on the finding that the appellant had not passed on the burden of service tax to their customers, as evidenced by their separate invoicing practices for taxable and non-taxable services. The judge also considered the treatment of the amount in the balance sheet and relied on a precedent where a similar approach was accepted, ultimately concluding that the firm was eligible for the refund claim based on unjust enrichment. Case-Laws Service Tax Fri, 25 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213870