Principles of natural justice - decision was not taken by same...

Principles of natural justice - decision was not taken by same members of AAR who have heard the case - Taxability - club and association services - principle of mutuality - services such as short-term accommodation, restaurant and recreational services provided by them to its members - The Appellate Authority set aside the ruling of the AAR and remanded the matter back to reconsider the application, considering all contentions raised by the Appellant. - They emphasized the need for the AAR to address the Appellant's arguments regarding the retrospective amendment and the applicability of the principle of mutuality.