2006 (11) TMI 40

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..... – Commissioning and Installation activity comes under purview of Service tax from 13-5-2004 and amount collected prior to it against the law – Hence amount refundable to appellant - Appeal No. ST/3 .....

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..... Tax collected prior to this date is without any authority of law. That being the position, the question of unjust enrichment will not arise in this case in view of para 104 of Apex Court decision i .....

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