PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
CESTAT adjudicated a service tax refund dispute involving a club's membership services. The tribunal determined that post-01.07.2012, the principle of mutuality no longer applies to incorporated clubs. While recognizing the Supreme Court's earlier interpretation in a precedent case, the tribunal held that service tax levied on club-member transactions remains valid. The key ruling mandates that any potential refund claims must undergo strict unjust enrichment scrutiny, ensuring only legitimate tax burden bearers receive reimbursement. Unrecoverable amounts shall be credited to the Consumer Welfare Fund. The revenue department's appeal was partially allowed, establishing a nuanced framework for tax treatment of club-member interactions.
CESTAT adjudicated a service tax refund dispute involving a club's membership services. The tribunal determined that post-01.07.2012, the principle of mutuality no longer applies to incorporated clubs. While recognizing the Supreme Court's earlier interpretation in a precedent case, the tribunal held that service tax levied on club-member transactions remains valid. The key ruling mandates that any potential refund claims must undergo strict unjust enrichment scrutiny, ensuring only legitimate tax burden bearers receive reimbursement. Unrecoverable amounts shall be credited to the Consumer Welfare Fund. The revenue department's appeal was partially allowed, establishing a nuanced framework for tax treatment of club-member interactions.
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