https://www.taxtmi.com/caselaws?id=764483 The Tribunal dismissed the appellant's appeal, confirming the order of the Commissioner (Appeals). It held that the educational courses provided by the appellant were not exempt from service tax for the period from April 2014 to September 2014, as formal recognition by YCMOU was granted only after this period. The refund claim was rejected due to the failure to prove that the tax incidence was not passed on to the students, applying the doctrine of unjust enrichment. Additionally, the refund application was deemed time-barred, as it was filed beyond the prescribed limitation period. en-us Thu, 09 Jan 2025 00:00:00 +0530 Sat, 11 Jan 2025 08:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764483 The Tribunal dismissed the appellant's appeal, confirming the order of the Commissioner (Appeals). It held that the educational courses provided by the appellant were not exempt from service tax for the period from April 2014 to September 2014, as formal recognition by YCMOU was granted only after this period. The refund claim was rejected due to the failure to prove that the tax incidence was not passed on to the students, applying the doctrine of unjust enrichment. Additionally, the refund application was deemed time-barred, as it was filed beyond the prescribed limitation period. Case-Laws Service Tax Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764483