https://www.taxtmi.com/caselaws?id=267811 The appellate tribunal in Mumbai addressed a refund claim of service tax under the Tour Operator Services category, considering a retrospective amendment to the exemption for tour operators and applying the principle of unjust enrichment. Despite the appellant's arguments, the tribunal found that the tax liability had been passed on, leading to the rejection of the appeal. The judgment underscores the importance of demonstrating that the tax burden was not shifted to others to avoid the application of the unjust enrichment principle. en-us Fri, 04 Sep 2015 00:00:00 +0530 Sat, 14 Nov 2015 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267811 The appellate tribunal in Mumbai addressed a refund claim of service tax under the Tour Operator Services category, considering a retrospective amendment to the exemption for tour operators and applying the principle of unjust enrichment. Despite the appellant's arguments, the tribunal found that the tax liability had been passed on, leading to the rejection of the appeal. The judgment underscores the importance of demonstrating that the tax burden was not shifted to others to avoid the application of the unjust enrichment principle. Case-Laws Service Tax Fri, 04 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267811