https://www.taxtmi.com/caselaws?id=171451 The Tribunal remanded the case to the adjudicating authority to further examine the issue of unjust enrichment in an appeal by the Revenue against the sanctioning of a refund claim to the respondent. The respondent had paid an amount initially categorized as Management Consultancy Service, later seeking a change to Legal Consultancy Service. The Tribunal found uncertainty regarding whether the respondent had passed on the Service Tax to clients and directed the respondent to provide supporting documents. The matter was to be decided within one month of document submission, with the appeal disposed of by remand. en-us Thu, 11 Sep 2014 00:00:00 +0530 Tue, 30 Jun 2015 12:24:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171451 The Tribunal remanded the case to the adjudicating authority to further examine the issue of unjust enrichment in an appeal by the Revenue against the sanctioning of a refund claim to the respondent. The respondent had paid an amount initially categorized as Management Consultancy Service, later seeking a change to Legal Consultancy Service. The Tribunal found uncertainty regarding whether the respondent had passed on the Service Tax to clients and directed the respondent to provide supporting documents. The matter was to be decided within one month of document submission, with the appeal disposed of by remand. Case-Laws Service Tax Thu, 11 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171451