https://www.taxtmi.com/article/detailed?id=10301 Grant of alcoholic liquor licences for licence or application fees was treated as taxable service and subject to reverse charge; a retrospective non-levy and notification implemented GST Council recommendations creating refund entitlement for service tax paid when claims are filed within the statutory window. Tribunal reasoning indicates unjust enrichment cannot be presumed absent evidence that the payer passed the tax burden to customers, and auditor certification showing the payment as business expenditure is relevant. Proposed retrospective amendments extend non-levy effect but limit refundability for taxes collected in an intervening period. en-us Thu, 03 Mar 2022 09:58:23 +0530 Thu, 03 Mar 2022 09:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10301 Grant of alcoholic liquor licences for licence or application fees was treated as taxable service and subject to reverse charge; a retrospective non-levy and notification implemented GST Council recommendations creating refund entitlement for service tax paid when claims are filed within the statutory window. Tribunal reasoning indicates unjust enrichment cannot be presumed absent evidence that the payer passed the tax burden to customers, and auditor certification showing the payment as business expenditure is relevant. Proposed retrospective amendments extend non-levy effect but limit refundability for taxes collected in an intervening period. Articles Goods and Services Tax - GST Thu, 03 Mar 2022 09:58:23 +0530 https://www.taxtmi.com/article/detailed?id=10301