Whether Service tax paid by back calculations i.e. service tax separately not charged will be covered under the scope of Sec.73A? Whether unjust enrichment provision will be applicable on such service tax payment?

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.... - 073A - Service Tax Collected from any person to be deposited with Central Government No. In the case of Sun-N-Step Club [2013 (1) TMI 576 - CESTAT AHMEDABAD] it was held that the respondent has paid an amount as Service Tax liability on the income received from the non-members, working backwards the Service Tax liability. I find that the adjudicating authority, as correctly pointed out by the ....