https://www.taxtmi.com/caselaws?id=220471 The Tribunal rejected the Revenue's appeal in a case concerning the refund of Service Tax paid on entry fees charged to non-members by a club. The appellant successfully argued that no Service Tax was charged on amounts collected from non-members, as evidenced by invoices. The Tribunal found that the appellant had paid the Service Tax liability without passing on the tax burden, and the doctrine of unjust enrichment did not apply. The decision emphasizes the importance of factual evidence and legal interpretations in determining the applicability of unjust enrichment in Service Tax refund claims. en-us Fri, 24 Aug 2012 00:00:00 +0530 Thu, 07 Aug 2014 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220471 The Tribunal rejected the Revenue's appeal in a case concerning the refund of Service Tax paid on entry fees charged to non-members by a club. The appellant successfully argued that no Service Tax was charged on amounts collected from non-members, as evidenced by invoices. The Tribunal found that the appellant had paid the Service Tax liability without passing on the tax burden, and the doctrine of unjust enrichment did not apply. The decision emphasizes the importance of factual evidence and legal interpretations in determining the applicability of unjust enrichment in Service Tax refund claims. Case-Laws Service Tax Fri, 24 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220471