2014 (2) TMI 144

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.... impugned order for denial of refund of service tax on account of unjust enrichment. 2. The brief facts of the case are that the appellant are engaged in the activity of online information and data access service. They entered into a deal with one M/s Knowledgeworks Global Ltd. and as per their deal, they issued invoices for the services provided to them and raised a debit note along with servi....

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....ded any service, question of unjust enrichment does not arise. Therefore, impugned order is to be set aside. 4. On the other hand, ld. AR supported the impugned order and reiterated the submissions in the impugned order. 5. Heard both sides. Considered the submission. 6. This fact is not in dispute that the appellant has not provided any service at all. When service is not provided, quest....