Appellant Entitled to Service Tax Refund as Tax Burden Not Transferred to Others; No Unjust Enrichment Involved.

Appellant Entitled to Service Tax Refund as Tax Burden Not Transferred to Others; No Unjust Enrichment Involved. https://www.taxtmi.com/highlights?id=27878 Refund claim - As the service was rendered to self and service tax was paid thereon, burden can only passed on to self and passing on the burden to self is not tantamount to passing it to any other person. Therefore, the appellant is not hit by the doctrine of unjust enrichment - AT en-us Tue, 08 Mar 2016 18:54:06 +0530 Tue, 08 Mar 2016 18:54:06 +0530 TaxTMI RSS Generator Appellant Entitled to Service Tax Refund as Tax Burden Not Transferred to Others; No Unjust Enrichment Involved. https://www.taxtmi.com/highlights?id=27878 Refund claim - As the service was rendered to self and service tax was paid thereon, burden can only passed on to self and passing on the burden to self is not tantamount to passing it to any other person. Therefore, the appellant is not hit by the doctrine of unjust enrichment - AT Highlights Service Tax Tue, 08 Mar 2016 18:54:06 +0530 https://www.taxtmi.com/highlights?id=27878