2018 (11) TMI 1395

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..... nal, after holding on merits that, services rendered by the Respondent to the Foreign Institutional Investors were in the nature of export of services - further, in view of the proviso (a) to Section 11B (2) of the Act, no question of unjust enrichment can arise in case of export of services - the view taken by the Tribunal cannot be found fault with - the proposed question does not give rise to a .....

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..... e clause of unjust enrichment is applicable in the facts and circumstances of the case? 3. The Respondent has filed refund claim on 29th December, 2004 in respect of service tax paid by them for the period December 2003 to October, 2004 on brokerage charges collected from the Foreign Institutional Investors. 4. The Deputy Commissioner issued a show cause notice dated 3rd March, 2005, seeki .....

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