Whether Service tax paid by back calculations i.e. service tax separately not charged will be covered under the scope of Sec.73A? Whether unjust enrichment provision will be applicable on such service tax payment?
3 April, 2015
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Service tax deposit obligations do not arise where tax was not invoiced or collected, limiting unjust enrichment claims. Where no invoice was raised and no amount was specifically collected as service tax from recipients, the statutory duty to deposit such tax does not arise ... Summary
Service tax deposit obligations do not arise where tax was not invoiced or collected, limiting unjust enrichment claims.
Where no invoice was raised and no amount was specifically collected as service tax from recipients, the statutory duty to deposit such tax does not arise because there is no collected tax to be held on behalf of the Government, and absence of pass through means the legal condition for invoking unjust enrichment is not satisfied.
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