https://www.taxtmi.com/caselaws?id=760080 The CESTAT Ahmedabad upheld the appellant's refund claim for service tax paid under protest by a club. The tribunal found that a protest letter submitted to the Superintendent satisfied procedural requirements, making the refund claim not time-barred. On merits, following the SC decision in West Bengal vs Calcutta Club Limited, the tribunal held that amounts collected from club members under mutuality principles are not liable to service tax. The doctrine of unjust enrichment was deemed inapplicable, and the appellant was granted refund with interest. The Revenue's appeal was dismissed. en-us Wed, 11 Sep 2024 00:00:00 +0530 Tue, 15 Oct 2024 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760080 The CESTAT Ahmedabad upheld the appellant's refund claim for service tax paid under protest by a club. The tribunal found that a protest letter submitted to the Superintendent satisfied procedural requirements, making the refund claim not time-barred. On merits, following the SC decision in West Bengal vs Calcutta Club Limited, the tribunal held that amounts collected from club members under mutuality principles are not liable to service tax. The doctrine of unjust enrichment was deemed inapplicable, and the appellant was granted refund with interest. The Revenue's appeal was dismissed. Case-Laws Service Tax Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760080