As we all know that through Delhi High Court Judgment , levy of service tax on rental of immovable property has been quashed.
therefore now there would arise a situation where the landlords would want to apply for refund of service tax paid by them till now.
A query has been raised that the Land Lord has already charged Service Tax from his tenents which means that he has passed on the tax incidence to his tenents/ customers. Now in case of any refund claim.. the department will raise the issue of unjust enrichment.
will it be possible for the tenent to file the refund claim before the department in such case?
Kindly discuss and throw some light on this isssue.
regards
CAclubindia
