https://www.taxtmi.com/caselaws?id=262151 The appeal was allowed as the appellant successfully demonstrated that the service tax amount mentioned in invoices was not recovered from the recipient, aligning with the High Court precedent that unjust enrichment does not apply if the tax is not received from customers. The decision emphasized the necessity of actual receipt of service tax to invoke unjust enrichment, leading to the grant of relief to the appellant due to lack of evidence from the Revenue disputing the non-recovery of service tax. en-us Fri, 22 May 2015 00:00:00 +0530 Mon, 03 Aug 2015 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262151 The appeal was allowed as the appellant successfully demonstrated that the service tax amount mentioned in invoices was not recovered from the recipient, aligning with the High Court precedent that unjust enrichment does not apply if the tax is not received from customers. The decision emphasized the necessity of actual receipt of service tax to invoke unjust enrichment, leading to the grant of relief to the appellant due to lack of evidence from the Revenue disputing the non-recovery of service tax. Case-Laws Service Tax Fri, 22 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262151