https://www.taxtmi.com/caselaws?id=252429 The appellate tribunal upheld the decision in favor of the respondents, rejecting the Revenue's appeal. It was determined that the refund granted did not result in unjust enrichment as the Service Tax was not charged separately by the appellants and was already included in the contract value. Therefore, any change in the tax amount would not impact the contracted value, leading to the conclusion that the tax variation would not result in unjust enrichment for the assessee. en-us Wed, 22 Jan 2014 00:00:00 +0530 Tue, 21 Oct 2014 15:44:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252429 The appellate tribunal upheld the decision in favor of the respondents, rejecting the Revenue's appeal. It was determined that the refund granted did not result in unjust enrichment as the Service Tax was not charged separately by the appellants and was already included in the contract value. Therefore, any change in the tax amount would not impact the contracted value, leading to the conclusion that the tax variation would not result in unjust enrichment for the assessee. Case-Laws Service Tax Wed, 22 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252429