https://www.taxtmi.com/caselaws?id=358057 The Tribunal upheld the decision to transfer the refund claims to the consumer welfare fund, determining that the tax burden had been passed on to customers by the appellants. Despite the Chartered Accountant's Certificate presented by the appellants, the Tribunal found it insufficient to prove non-recovery of service tax from customers. The appeals were dismissed based on the Tribunal's analysis of accounting principles and precedents, supporting the conclusion that the tax burden had indeed been shifted to customers. en-us Tue, 27 Mar 2018 00:00:00 +0530 Thu, 05 Apr 2018 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358057 The Tribunal upheld the decision to transfer the refund claims to the consumer welfare fund, determining that the tax burden had been passed on to customers by the appellants. Despite the Chartered Accountant's Certificate presented by the appellants, the Tribunal found it insufficient to prove non-recovery of service tax from customers. The appeals were dismissed based on the Tribunal's analysis of accounting principles and precedents, supporting the conclusion that the tax burden had indeed been shifted to customers. Case-Laws Service Tax Tue, 27 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358057