https://www.taxtmi.com/caselaws?id=397284 The contract price was treated as inclusive of service tax, and the construction service was regarded as falling within the exempted category. On that basis, the tax was not recoverable from the recipient as a separate burden, so the bar of unjust enrichment did not apply to the refund claim. The Tribunal followed its earlier view that where no tax was legally payable and the agreed price was cum tax, unjust enrichment is not attracted, and the refund was allowed. en-us Fri, 06 Mar 2020 00:00:00 +0530 Thu, 13 Aug 2020 09:37:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397284 The contract price was treated as inclusive of service tax, and the construction service was regarded as falling within the exempted category. On that basis, the tax was not recoverable from the recipient as a separate burden, so the bar of unjust enrichment did not apply to the refund claim. The Tribunal followed its earlier view that where no tax was legally payable and the agreed price was cum tax, unjust enrichment is not attracted, and the refund was allowed. Case-Laws Service Tax Fri, 06 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397284