https://www.taxtmi.com/highlights?id=67104 Refund of service tax wrongly / under a mistake of law - Period of limitation - Club or Association Services - principle of mutuality - Since Service Tax received by the concerned authority is not backed by any authority of law, in view of the provisions of Article 265 of the Constitution, the authority concerned has no right to retain the same. - AT en-us Thu, 15 Dec 2022 12:25:29 +0530 Thu, 15 Dec 2022 12:25:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67104 Refund of service tax wrongly / under a mistake of law - Period of limitation - Club or Association Services - principle of mutuality - Since Service Tax received by the concerned authority is not backed by any authority of law, in view of the provisions of Article 265 of the Constitution, the authority concerned has no right to retain the same. - AT Highlights Service Tax Thu, 15 Dec 2022 12:25:29 +0530 https://www.taxtmi.com/highlights?id=67104