https://www.taxtmi.com/caselaws?id=637 Service tax liability was confined to the amount actually realised for the taxable service, not the higher amount initially billed. Where the excess tax was credited back to the customer through a credit note, the refund was not barred by unjust enrichment and adjustment and refund were available under the service tax framework. The Tribunal held that Central Excise refund precedents were inapplicable because they concerned a different taxable event and a different statutory setting. On the facts, the assessee was entitled to refund of the excess service tax paid. en-us Fri, 31 Mar 2006 00:00:00 +0530 Mon, 03 Aug 2015 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=637 Service tax liability was confined to the amount actually realised for the taxable service, not the higher amount initially billed. Where the excess tax was credited back to the customer through a credit note, the refund was not barred by unjust enrichment and adjustment and refund were available under the service tax framework. The Tribunal held that Central Excise refund precedents were inapplicable because they concerned a different taxable event and a different statutory setting. On the facts, the assessee was entitled to refund of the excess service tax paid. Case-Laws Service Tax Fri, 31 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=637