https://www.taxtmi.com/article/detailed?id=5207 Club-provided mandap services to members are not services "to a client" and thus do not attract mandap-keeper service tax; the unjust enrichment presumption does not apply to such self-supplies. Refund claims based on this principle were entertained, subject to proof regarding whether the tax burden was passed on, and adjudicators may direct deposits to a consumer welfare fund where appropriate. Administrative decisions must record clear reasons when adjudicating unjust enrichment and refund claims. en-us Wed, 24 Jul 2013 17:21:32 +0530 Wed, 24 Jul 2013 17:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5207 Club-provided mandap services to members are not services "to a client" and thus do not attract mandap-keeper service tax; the unjust enrichment presumption does not apply to such self-supplies. Refund claims based on this principle were entertained, subject to proof regarding whether the tax burden was passed on, and adjudicators may direct deposits to a consumer welfare fund where appropriate. Administrative decisions must record clear reasons when adjudicating unjust enrichment and refund claims. Articles Service Tax Wed, 24 Jul 2013 17:21:32 +0530 https://www.taxtmi.com/article/detailed?id=5207