https://www.taxtmi.com/caselaws?id=769021 CESTAT Ahmedabad held that while the principle of mutuality applies between clubs and members based on SC precedent in Calcutta Club Ltd. case, refund claims must undergo unjust enrichment test. The tribunal ruled that service tax collected from members cannot be refunded to the club without ensuring actual tax burden bearers receive refunds, otherwise amounts should go to Consumer Welfare Fund. The court emphasized that extending mutuality doctrine beyond levy provisions could enable misappropriation of member funds. Revenue's appeal was partly allowed, establishing that refund claims require unjust enrichment examination to prevent improper fund diversion. en-us Tue, 15 Apr 2025 00:00:00 +0530 Wed, 16 Apr 2025 15:12:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769021 CESTAT Ahmedabad held that while the principle of mutuality applies between clubs and members based on SC precedent in Calcutta Club Ltd. case, refund claims must undergo unjust enrichment test. The tribunal ruled that service tax collected from members cannot be refunded to the club without ensuring actual tax burden bearers receive refunds, otherwise amounts should go to Consumer Welfare Fund. The court emphasized that extending mutuality doctrine beyond levy provisions could enable misappropriation of member funds. Revenue's appeal was partly allowed, establishing that refund claims require unjust enrichment examination to prevent improper fund diversion. Case-Laws Service Tax Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769021