https://www.taxtmi.com/highlights?id=50181 Refund of service tax - unjust enrichment - merely because the service tax amount was shown as expenses that alone cannot establish that the incidence was passed on. However once the service tax amount is booked as expenditure then the burden to prove that the same was not passed on become heavy on the assessee. en-us Wed, 13 Nov 2019 10:07:08 +0530 Wed, 13 Nov 2019 10:07:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50181 Refund of service tax - unjust enrichment - merely because the service tax amount was shown as expenses that alone cannot establish that the incidence was passed on. However once the service tax amount is booked as expenditure then the burden to prove that the same was not passed on become heavy on the assessee. Highlights Service Tax Wed, 13 Nov 2019 10:07:08 +0530 https://www.taxtmi.com/highlights?id=50181