https://www.taxtmi.com/caselaws?id=254752 Service tax paid on an activity outside the levy was refundable where the claimant showed that the burden had not been passed on to customers. The authorities could not defeat the claim by mechanical reliance on limitation or by invoking a later departmental circular that had been withdrawn and was inapplicable. The Court found the refund decision had not been examined objectively and directed refund of the unpaid amount with interest. en-us Thu, 27 Nov 2014 00:00:00 +0530 Sat, 04 Jul 2015 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254752 Service tax paid on an activity outside the levy was refundable where the claimant showed that the burden had not been passed on to customers. The authorities could not defeat the claim by mechanical reliance on limitation or by invoking a later departmental circular that had been withdrawn and was inapplicable. The Court found the refund decision had not been examined objectively and directed refund of the unpaid amount with interest. Case-Laws Service Tax Thu, 27 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254752