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    <title>2013 (5) TMI 752 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeals, ruling in favor of the appellant for the refund of Service Tax paid for services categorized as &quot;Mandap Keeper.&quot; The Tribunal determined that the appellant had not passed the tax burden to its members, as the club and its members were considered a single entity. Therefore, the Service Tax liability was incorrectly imposed, and the refund was granted without applying the principle of unjust enrichment.</description>
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      <description>The Tribunal allowed the appeals, ruling in favor of the appellant for the refund of Service Tax paid for services categorized as &quot;Mandap Keeper.&quot; The Tribunal determined that the appellant had not passed the tax burden to its members, as the club and its members were considered a single entity. Therefore, the Service Tax liability was incorrectly imposed, and the refund was granted without applying the principle of unjust enrichment.</description>
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