https://www.taxtmi.com/caselaws?id=440850 The Tribunal considered the Rs. 2.37 crores deposited by M/s. BSNL as a pre-deposit during the appeal process for alleged service tax short payment. Citing relevant case law, the Tribunal ruled that since the service tax demand was set aside, the deposited amount qualified as a pre-deposit, entitling BSNL to a refund. Additionally, the Tribunal found that the principle of unjust enrichment did not apply as BSNL did not pass on the deposited amount to customers. Consequently, the Tribunal upheld the appeal order, dismissing the department's appeal. en-us Wed, 26 Jul 2023 00:00:00 +0530 Fri, 28 Jul 2023 09:20:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440850 The Tribunal considered the Rs. 2.37 crores deposited by M/s. BSNL as a pre-deposit during the appeal process for alleged service tax short payment. Citing relevant case law, the Tribunal ruled that since the service tax demand was set aside, the deposited amount qualified as a pre-deposit, entitling BSNL to a refund. Additionally, the Tribunal found that the principle of unjust enrichment did not apply as BSNL did not pass on the deposited amount to customers. Consequently, the Tribunal upheld the appeal order, dismissing the department's appeal. Case-Laws Service Tax Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440850