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?

Service Tax Not Separately Charged: No Unjust Enrichment, Full Refund Granted u/s 73A, Finance Act 1994.

The issue concerns whether service tax paid by back calculations, without being separately charged, falls under Section 73A of the Finance Act, 1994, and if unjust enrichment provisions apply. In a case involving a club, it was determined that since no service tax was charged to non-members and no invoices were issued, the requirement to deposit the tax with the government does not arise. Consequently, the unjust enrichment provision is not applicable, and the assessee is entitled to a full refund, as no service tax liability was transferred to the members.