https://www.taxtmi.com/caselaws?id=273944 The Tribunal ruled in favor of the appellant, setting aside the Revenue's decision and granting the refund claim. The Tribunal held that the appellant's payment was made under protest, exempting it from limitation under Section 11B. Additionally, the Tribunal found that the principle of unjust enrichment did not apply as club services to members did not involve distinct parties. The judgment emphasized the significance of legal precedents, protest letters, and the concept of unjust enrichment in determining tax liabilities for services provided by a club to its members. en-us Tue, 17 Jul 2018 00:00:00 +0530 Wed, 01 Aug 2018 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273944 The Tribunal ruled in favor of the appellant, setting aside the Revenue's decision and granting the refund claim. The Tribunal held that the appellant's payment was made under protest, exempting it from limitation under Section 11B. Additionally, the Tribunal found that the principle of unjust enrichment did not apply as club services to members did not involve distinct parties. The judgment emphasized the significance of legal precedents, protest letters, and the concept of unjust enrichment in determining tax liabilities for services provided by a club to its members. Case-Laws Service Tax Tue, 17 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273944