https://www.taxtmi.com/forum/issue?id=111076 Refund of service tax for an educational course discontinued depends primarily on the contract between student and institute and on statutory refund procedures. If the agreement specifies a refund, the institute's contractual duty controls; absent such clause, institutes typically do not refund collected tax and litigation may be impractical. If the institute has refunded fees inclusive of tax, it may seek departmental recovery; alternatively, the consumer or the institute may apply for a departmental refund under the statutory refund mechanism, subject to procedural proof and the practical obstacle of unjust enrichment. en-us Thu, 27 Oct 2016 14:39:38 +0530 Thu, 23 Jan 2025 15:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111076 Refund of service tax for an educational course discontinued depends primarily on the contract between student and institute and on statutory refund procedures. If the agreement specifies a refund, the institute's contractual duty controls; absent such clause, institutes typically do not refund collected tax and litigation may be impractical. If the institute has refunded fees inclusive of tax, it may seek departmental recovery; alternatively, the consumer or the institute may apply for a departmental refund under the statutory refund mechanism, subject to procedural proof and the practical obstacle of unjust enrichment. Discussion-Forum Service Tax Thu, 27 Oct 2016 14:39:38 +0530 https://www.taxtmi.com/forum/issue?id=111076