https://www.taxtmi.com/caselaws?id=410353 The appellate tribunal allowed the appeal, determining that the LLP was not liable to pay service tax under the reverse charge mechanism. The tribunal held that the refund claim was timely filed, admissible, and supported by the required documents. Additionally, it found that the principle of unjust enrichment did not apply, as the LLP was entitled to a refund of the erroneously paid service tax amount. The tribunal directed the adjudicating authority to grant the refund with interest within 45 days. en-us Wed, 28 Jul 2021 00:00:00 +0530 Fri, 22 Oct 2021 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410353 The appellate tribunal allowed the appeal, determining that the LLP was not liable to pay service tax under the reverse charge mechanism. The tribunal held that the refund claim was timely filed, admissible, and supported by the required documents. Additionally, it found that the principle of unjust enrichment did not apply, as the LLP was entitled to a refund of the erroneously paid service tax amount. The tribunal directed the adjudicating authority to grant the refund with interest within 45 days. Case-Laws Service Tax Wed, 28 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410353