I had been enrolled into GNIIT at NIIT Institute and is currently in process to obtain refund as the course was not completed.
I had paid approx 20k service tax as well and would like to know if there is any provision of refund of service tax in case a student opts out from an edu course as the services are not completely rendered.
Refund for Service Tax on Incomplete Course Depends on Agreement; Possible Under Section 11B but Complex Process A forum participant sought advice on obtaining a refund for service tax paid for an incomplete educational course. The consensus among respondents was that a refund depends on the agreement with the educational institute. If no specific refund clause exists, the institute is not obligated to refund the service tax. Once paid to the government, the institute cannot claim it back due to the doctrine of unjust enrichment. However, the student or the institute may apply for a refund under Section 11B, though the process is complex and may involve additional costs. (AI Summary)