No unjust enrichment if no invoice is raised for collection of Service Tax

CESTAT, AHMEDABAD BENCH Commissioner of Service Tax Versus Sun-N-Step Club Ltd. ORDER NO. A/1303/WZB/AHD OF 2012 APPEAL NO. ST/615 OF 2010 AUGUST 24, 2012 ORDER M.V. Ravindran, Judicial Member – This appeal is filed by the Revenue against Order-in-Original No. STC/13/COMMR/AHD/2010, dt. 31.08.2010, passed by the Commissioner as a revisionary authority under section 84 of Finance Act, 1994. 2. Heard both sides and perused the records. 3. The issue, in brief, is regarding sanctioning of refund to the appellant on the Service Tax paid by him on the entry fee charged to non-...