https://www.taxtmi.com/caselaws?id=104 Service tax liability on transportation charges was determined by examining whether such charges, billed separately, formed part of the taxable value of the service. Relying on the reasoning adopted by the Commissioner (Appeals) on the same facts, the Tribunal held there was no legal justification to levy service tax on separately invoiced transportation charges; consequently, the assessee's entitlement to refund of the amount collected as service tax on such charges was affirmed. However, the refund remained subject to the doctrine of unjust enrichment under the Central Excise Act as made applicable to service tax; accordingly, the issue of unjust enrichment was remanded to the adjudicating authority for examination, with the appeals disposed of on these terms. en-us Mon, 26 May 2003 00:00:00 +0530 Mon, 05 Jan 2026 14:39:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104 Service tax liability on transportation charges was determined by examining whether such charges, billed separately, formed part of the taxable value of the service. Relying on the reasoning adopted by the Commissioner (Appeals) on the same facts, the Tribunal held there was no legal justification to levy service tax on separately invoiced transportation charges; consequently, the assessee's entitlement to refund of the amount collected as service tax on such charges was affirmed. However, the refund remained subject to the doctrine of unjust enrichment under the Central Excise Act as made applicable to service tax; accordingly, the issue of unjust enrichment was remanded to the adjudicating authority for examination, with the appeals disposed of on these terms. Case-Laws Service Tax Mon, 26 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104