Refund of Service Tax Paid Under Reverse Charge Allowed; Treated as Deposit, Not Taxable per Section 265.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of Service Tax erroneously under Reverse Charge Mechanism - unjust enrichment - the service tax is supposed to be treated as deposit as there is no sanctioned behind it by the legislature in conformity to Section 265 of the constitution of India - refund allowed.....