https://www.taxtmi.com/caselaws?id=78004 The Tribunal rejected the Revenue's appeal and allowed Poornima Advertisements & Promotion Pvt. Ltd.'s appeal regarding a refund claim for excess Service tax paid. The Tribunal upheld the refund claim on merits but rejected it on the grounds of unjust enrichment. It determined that Poornima's services fell under business auxiliary services, not advertising agency services. The Tribunal clarified that the Service tax liability should be calculated based on the actual amount collected by the service provider. The Tribunal also addressed the issue of limitation under Section 11B of the Central Excise Act, 1944, concerning a portion of the refund claim paid before 25-1-2004. en-us Fri, 06 Nov 2009 00:00:00 +0530 Mon, 28 Apr 2014 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78004 The Tribunal rejected the Revenue's appeal and allowed Poornima Advertisements & Promotion Pvt. Ltd.'s appeal regarding a refund claim for excess Service tax paid. The Tribunal upheld the refund claim on merits but rejected it on the grounds of unjust enrichment. It determined that Poornima's services fell under business auxiliary services, not advertising agency services. The Tribunal clarified that the Service tax liability should be calculated based on the actual amount collected by the service provider. The Tribunal also addressed the issue of limitation under Section 11B of the Central Excise Act, 1944, concerning a portion of the refund claim paid before 25-1-2004. Case-Laws Service Tax Fri, 06 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78004