https://www.taxtmi.com/caselaws?id=381827 The Tribunal determined that the services provided by the Appellant, involving online computer courses, fell under "Commercial Training or Coaching" and were exempt from service tax. The Tribunal set aside the demand for service tax, directing a refund of the amount deposited during investigation. It held that the doctrine of unjust enrichment did not apply to the deposited amounts, considering them as deposits made under protest. The Tribunal allowed the Department to proceed under Sections 73A and 73B of the Finance Act, 1994, if service tax had been collected but not deposited, while ordering the refund to the Appellant. en-us Mon, 17 Jun 2019 00:00:00 +0530 Wed, 19 Jun 2019 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381827 The Tribunal determined that the services provided by the Appellant, involving online computer courses, fell under "Commercial Training or Coaching" and were exempt from service tax. The Tribunal set aside the demand for service tax, directing a refund of the amount deposited during investigation. It held that the doctrine of unjust enrichment did not apply to the deposited amounts, considering them as deposits made under protest. The Tribunal allowed the Department to proceed under Sections 73A and 73B of the Finance Act, 1994, if service tax had been collected but not deposited, while ordering the refund to the Appellant. Case-Laws Service Tax Mon, 17 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381827