https://www.taxtmi.com/highlights?id=69028 Refund of Service Tax - principles of unjust enrichment - As per the work orders, service tax was to be borne by the appellant and the Commissioner (Appeals) has also found, as a fact, that the contract awarded by the Housing Board to the appellant mentions that service tax shall be borne by the contractor - Commissioner (Appeals) was, therefore, not justified in rejecting the refund claim of the appellant on the ground of unjust enrichment. - AT en-us Sat, 01 Apr 2023 11:15:01 +0530 Sat, 01 Apr 2023 11:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69028 Refund of Service Tax - principles of unjust enrichment - As per the work orders, service tax was to be borne by the appellant and the Commissioner (Appeals) has also found, as a fact, that the contract awarded by the Housing Board to the appellant mentions that service tax shall be borne by the contractor - Commissioner (Appeals) was, therefore, not justified in rejecting the refund claim of the appellant on the ground of unjust enrichment. - AT Highlights Service Tax Sat, 01 Apr 2023 11:15:01 +0530 https://www.taxtmi.com/highlights?id=69028