https://www.taxtmi.com/caselaws?id=267411 A sole proprietorship not covered by the notification categories for reverse charge on Goods Transport Agency freight was not liable to pay service tax, because the liability was confined to specified entities such as factories, companies, corporations, societies, co-operative societies, registered dealers, and body corporates or registered partnership firms. The amount paid under this mistaken belief was treated as a deposit rather than tax lawfully due, so refund could not be defeated by limitation. The plea of unjust enrichment also failed because the retention lacked authority of law. The refund granted to the assessee was sustained. en-us Mon, 20 Jul 2015 00:00:00 +0530 Wed, 04 Nov 2015 22:47:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267411 A sole proprietorship not covered by the notification categories for reverse charge on Goods Transport Agency freight was not liable to pay service tax, because the liability was confined to specified entities such as factories, companies, corporations, societies, co-operative societies, registered dealers, and body corporates or registered partnership firms. The amount paid under this mistaken belief was treated as a deposit rather than tax lawfully due, so refund could not be defeated by limitation. The plea of unjust enrichment also failed because the retention lacked authority of law. The refund granted to the assessee was sustained. Case-Laws Service Tax Mon, 20 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267411