Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
The appellant paid service tax under protest and filed a refund claim, which was not barred by limitation. The Supreme Court in West Bengal vs Calcutta Club Limited held that the principle of mutuality exempts clubs from service tax on amounts collected from members. The doctrine of unjust enrichment is inapplicable. The appellant is eligible for refund of service tax paid along with interest. The Appellate Tribunal upheld the order and dismissed the Revenue's appeal.
The appellant paid service tax under protest and filed a refund claim, which was not barred by limitation. The Supreme Court in West Bengal vs Calcutta Club Limited held that the principle of mutuality exempts clubs from service tax on amounts collected from members. The doctrine of unjust enrichment is inapplicable. The appellant is eligible for refund of service tax paid along with interest. The Appellate Tribunal upheld the order and dismissed the Revenue's appeal.
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