https://www.taxtmi.com/caselaws?id=188742 The Tribunal held in favor of the appellant, ruling that the service tax paid under protest was refundable. The appellant's claim that the tax was not leviable under Notification No. 43/97 was upheld, emphasizing exemption for small scale industries. The doctrine of unjust enrichment was highlighted, directing authorities to assess the refund application for unjust enrichment. The Tribunal determined that the tax paid by the appellant was not legally levied, citing relevant legislation and case law, and should be refunded as it was collected from customers of goods transport operators. en-us Fri, 22 Dec 2006 00:00:00 +0530 Thu, 15 Dec 2016 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188742 The Tribunal held in favor of the appellant, ruling that the service tax paid under protest was refundable. The appellant's claim that the tax was not leviable under Notification No. 43/97 was upheld, emphasizing exemption for small scale industries. The doctrine of unjust enrichment was highlighted, directing authorities to assess the refund application for unjust enrichment. The Tribunal determined that the tax paid by the appellant was not legally levied, citing relevant legislation and case law, and should be refunded as it was collected from customers of goods transport operators. Case-Laws Service Tax Fri, 22 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188742