https://www.taxtmi.com/caselaws?id=77663 The Tribunal held that the respondents were not liable to pay Service Tax on Auctioneer services before 1-5-2006 under 'Business Auxiliary Services'. They were entitled to a refund claim as the tax was paid voluntarily without protest and not received from clients. The doctrine of unjust enrichment did not apply as the respondents had not received the tax from their clients. The Tribunal upheld the initial order, dismissing the Revenue's appeal on all counts. Judgment was delivered on 13-4-2010. en-us Tue, 13 Apr 2010 00:00:00 +0530 Sat, 19 Apr 2014 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77663 The Tribunal held that the respondents were not liable to pay Service Tax on Auctioneer services before 1-5-2006 under 'Business Auxiliary Services'. They were entitled to a refund claim as the tax was paid voluntarily without protest and not received from clients. The doctrine of unjust enrichment did not apply as the respondents had not received the tax from their clients. The Tribunal upheld the initial order, dismissing the Revenue's appeal on all counts. Judgment was delivered on 13-4-2010. Case-Laws Service Tax Tue, 13 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77663