https://www.taxtmi.com/caselaws?id=417711 The Tribunal allowed the appeal, determining that the services provided were not subject to service tax, treating the tax paid as a deposit eligible for refund. The Tribunal held that the limitation under Section 11B was not applicable as the amount deposited was not tax but a revenue deposit. Additionally, unjust enrichment was deemed inapplicable due to firm prices unaffected by tax and the absence of service tax charges in invoices. The Tribunal directed the adjudicating authority to refund the amount with interest at 12% per annum, emphasizing the non-taxable nature of the services and the entitlement to refund. en-us Fri, 28 Jan 2022 00:00:00 +0530 Tue, 18 Oct 2022 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417711 The Tribunal allowed the appeal, determining that the services provided were not subject to service tax, treating the tax paid as a deposit eligible for refund. The Tribunal held that the limitation under Section 11B was not applicable as the amount deposited was not tax but a revenue deposit. Additionally, unjust enrichment was deemed inapplicable due to firm prices unaffected by tax and the absence of service tax charges in invoices. The Tribunal directed the adjudicating authority to refund the amount with interest at 12% per annum, emphasizing the non-taxable nature of the services and the entitlement to refund. Case-Laws Service Tax Fri, 28 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417711