Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (2) TMI 144 - CESTAT MUMBAIDenial of refund of service tax - Unjust enrichment - Online information and data access service - Held that:- appellant has not provided any service at all. When service is not provided, question of service tax does not arise. The appellant has filed a refund claim of the service tax paid. Therefore, question of unjust enrichment does not arise - impugned order is set aside as bar of unjust enrichment is not applicable - Decided in favour of assessee.
|