Karnataka High Court Allows Refund of Service Tax Paid by Non-Resident for Period Prior to Amendment — Unjust Enrichment Not Applicable. Service Tax Liability for Period 10.09.2004 to 31.12.2004 Not Attracted as Reverse Charge Mechanism Introduced Only from 01.01.2005 Under Finance Act, 1994.
11 Mar 2015The appellant, M/s Madura Coats Pvt. Ltd., a non-resident service provider, had paid service tax for the period 10.09.2004 to 31.12.2004 under the Fin...




