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Assessee entitled for refund of service tax paid under erroneous advice, subject to passing test of unjust enrichment
Case Law Details
- Case Name
- Commissioner of Service Tax Vs Foodworld (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Commissioner of Service Tax Vs Foodworld (CESTAT Delhi)
Conclusion: Asessee was entitled to Service Tax Refund under errorneous advice of of service involved in sale of food to passengers subject to passing unjust enrichment test.
Held: Assessee was having STC No.AAAFF497EST001 and was mainly engaged in the business of sale of food on board the trains run by Indian Railways (under license). The hawkers of assessee carried food (ready to eat) with them and if any passenger desired, the same was sold at the specified price. Assessee was not appointed by the passengers and there ...
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