https://www.taxtmi.com/caselaws?id=752147 The Tribunal upheld the decision of the Commissioner (Appeal), dismissing the Revenue's appeal. It concluded that the principle of mutuality applies, indicating no service exists between the club or association and its members, thus negating unjust enrichment. Consequently, the refund claim was deemed valid and legally sanctioned, requiring no further interference. en-us Thu, 02 May 2024 00:00:00 +0530 Fri, 03 May 2024 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752147 The Tribunal upheld the decision of the Commissioner (Appeal), dismissing the Revenue's appeal. It concluded that the principle of mutuality applies, indicating no service exists between the club or association and its members, thus negating unjust enrichment. Consequently, the refund claim was deemed valid and legally sanctioned, requiring no further interference. Case-Laws Service Tax Thu, 02 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752147