https://www.taxtmi.com/caselaws?id=247690 Refund of service tax paid under reverse charge depended on whether the alleged management or business consultant services were actually received from the foreign service provider. The record indicated that the earlier finding was based on assumption rather than evidence, and the factual position required verification before refund could be determined. The order was set aside and the matter remanded to the lower authorities to examine receipt of services. If no services were received, the service tax was to be refunded and the objection of unjust enrichment was not to be applied. en-us Wed, 23 Apr 2014 00:00:00 +0530 Tue, 02 Dec 2014 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247690 Refund of service tax paid under reverse charge depended on whether the alleged management or business consultant services were actually received from the foreign service provider. The record indicated that the earlier finding was based on assumption rather than evidence, and the factual position required verification before refund could be determined. The order was set aside and the matter remanded to the lower authorities to examine receipt of services. If no services were received, the service tax was to be refunded and the objection of unjust enrichment was not to be applied. Case-Laws Service Tax Wed, 23 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247690