Appellant Claims Refund Due to Unjust Enrichment; No Evidence of Service Tax Collection on Non-Taxable Service Found.

Appellant Claims Refund Due to Unjust Enrichment; No Evidence of Service Tax Collection on Non-Taxable Service Found. https://www.taxtmi.com/highlights?id=41532 Refund claim - unjust enrichment - When there is no material on record to suggest that the appellant has, in fact, collected the service tax element despite the fact that the service was a non-taxable entity, the Revenue cannot retain the same without granting refund to the assessee. en-us Thu, 20 Sep 2018 08:21:18 +0530 Thu, 20 Sep 2018 08:21:18 +0530 TaxTMI RSS Generator Appellant Claims Refund Due to Unjust Enrichment; No Evidence of Service Tax Collection on Non-Taxable Service Found. https://www.taxtmi.com/highlights?id=41532 Refund claim - unjust enrichment - When there is no material on record to suggest that the appellant has, in fact, collected the service tax element despite the fact that the service was a non-taxable entity, the Revenue cannot retain the same without granting refund to the assessee. Highlights Service Tax Thu, 20 Sep 2018 08:21:18 +0530 https://www.taxtmi.com/highlights?id=41532