https://www.taxtmi.com/caselaws?id=262674 The Member upheld the first appellate authority's decision, ruling that the respondent successfully rebutted the presumption of passing on the tax burden. The Revenue's appeal was rejected, and the Member found no infirmity in the decision regarding the refund of the service tax amount. The judgment emphasized the significance of evidence, particularly the chartered accountant's certificate, in determining unjust enrichment in service tax liability cases. Legal precedents were cited to support the decision, highlighting the importance of thorough analysis in such matters. en-us Tue, 23 Jun 2015 00:00:00 +0530 Mon, 17 Aug 2015 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262674 The Member upheld the first appellate authority's decision, ruling that the respondent successfully rebutted the presumption of passing on the tax burden. The Revenue's appeal was rejected, and the Member found no infirmity in the decision regarding the refund of the service tax amount. The judgment emphasized the significance of evidence, particularly the chartered accountant's certificate, in determining unjust enrichment in service tax liability cases. Legal precedents were cited to support the decision, highlighting the importance of thorough analysis in such matters. Case-Laws Service Tax Tue, 23 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262674