https://www.taxtmi.com/caselaws?id=354279 The Tribunal ruled in favor of the appellant, allowing the refund of Service Tax under business auxiliary service. Despite services being used within India for overseas clients, they were considered exported under Rule 3(1)(iii) of the Export of Service Rules, 2005. The doctrine of unjust enrichment was inapplicable as the appellant had paid the tax without the ability to recover it from overseas clients. The Tribunal set aside the denial of refund, granting the appellant the benefit of the refund. en-us Thu, 09 Nov 2017 00:00:00 +0530 Tue, 23 Jan 2018 08:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354279 The Tribunal ruled in favor of the appellant, allowing the refund of Service Tax under business auxiliary service. Despite services being used within India for overseas clients, they were considered exported under Rule 3(1)(iii) of the Export of Service Rules, 2005. The doctrine of unjust enrichment was inapplicable as the appellant had paid the tax without the ability to recover it from overseas clients. The Tribunal set aside the denial of refund, granting the appellant the benefit of the refund. Case-Laws Service Tax Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354279