https://www.taxtmi.com/caselaws?id=2253 The Tribunal denied the refund claim for erroneous Service tax on Sales Commission, applying the unjust enrichment principle as the tax burden had been passed on to customers. It upheld the Order-in-Original, rejecting the claim due to lack of evidence supporting the nature of payments made and classifying them as related to Management Consultancy services, not sales commission. The Tribunal found the Commissioner's observations erroneous and allowed the revenue appeal, emphasizing the respondents' failure to provide sufficient evidence to support their position. en-us Tue, 24 Jan 2006 00:00:00 +0530 Tue, 15 Apr 2008 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2253 The Tribunal denied the refund claim for erroneous Service tax on Sales Commission, applying the unjust enrichment principle as the tax burden had been passed on to customers. It upheld the Order-in-Original, rejecting the claim due to lack of evidence supporting the nature of payments made and classifying them as related to Management Consultancy services, not sales commission. The Tribunal found the Commissioner's observations erroneous and allowed the revenue appeal, emphasizing the respondents' failure to provide sufficient evidence to support their position. Case-Laws Service Tax Tue, 24 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2253