2014 (2) TMI 144

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..... 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 service tax payable and within 14 days of the i .....

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..... nt 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, question of service tax does not arise. The appellant h .....

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