Whether in case, composite price (inclusive of service tax) is shown in invoice and no separate duty indicated , will be treated as unjust enrichment i.e. burden of service tax liability has been transferred?
7 April, 2015
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Inclusive pricing does not establish passing on of tax burden; composite invoices alone do not prove unjust enrichment. Showing a composite price on an invoice does not, by itself, establish that the supplier passed the tax burden to customers or realized unjust enrichment; ... Summary
Inclusive pricing does not establish passing on of tax burden; composite invoices alone do not prove unjust enrichment.
Showing a composite price on an invoice does not, by itself, establish that the supplier passed the tax burden to customers or realized unjust enrichment; where prices remained unchanged after a tax was imposed, inclusive pricing alone is insufficient evidence that any element of tax was added to the price, and proof of an added tax component is required to infer passing on of the tax.
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