https://www.taxtmi.com/caselaws?id=33246 Refund of service tax paid on royalty for transfer of technical know-how was denied because the appellant's own conduct showed it had consistently registered and paid tax as a recipient of consulting engineer's service during the relevant period. On the same contractual facts, it could not later take a contrary stand for part of the period and claim that no such taxable service had been received. The prior findings on limitation and unjust enrichment had already become final, leaving only the character of the service under the agreement. The authorities distinguished cases where assessees had maintained a consistent position, and the rejection of the refund claim was upheld. en-us Mon, 30 Mar 2009 00:00:00 +0530 Fri, 25 Apr 2014 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33246 Refund of service tax paid on royalty for transfer of technical know-how was denied because the appellant's own conduct showed it had consistently registered and paid tax as a recipient of consulting engineer's service during the relevant period. On the same contractual facts, it could not later take a contrary stand for part of the period and claim that no such taxable service had been received. The prior findings on limitation and unjust enrichment had already become final, leaving only the character of the service under the agreement. The authorities distinguished cases where assessees had maintained a consistent position, and the rejection of the refund claim was upheld. Case-Laws Service Tax Mon, 30 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33246