https://www.taxtmi.com/caselaws?id=325021 The Tribunal allowed the appellant's refund claim of Rs. 71,74,496/- for service tax paid on royalty post-merger, determining that the service rendered post-merger constituted a service to self, making the tax refundable. The Tribunal also found that the doctrine of unjust enrichment did not apply as the appellant had not passed on the tax burden, granting the refund and setting aside the order for recovery with interest and penalties. en-us Thu, 04 Feb 2016 00:00:00 +0530 Sat, 19 Nov 2016 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325021 The Tribunal allowed the appellant's refund claim of Rs. 71,74,496/- for service tax paid on royalty post-merger, determining that the service rendered post-merger constituted a service to self, making the tax refundable. The Tribunal also found that the doctrine of unjust enrichment did not apply as the appellant had not passed on the tax burden, granting the refund and setting aside the order for recovery with interest and penalties. Case-Laws Service Tax Thu, 04 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325021