https://www.taxtmi.com/caselaws?id=461786 The SC Tribunal remanded the case for fresh adjudication on service tax refund. The key issue was whether the membership club could claim refund for service tax paid between 01.04.2016 to 30.09.2016, considering the principle of mutuality and unjust enrichment. The Tribunal found that lower authorities failed to adequately examine whether the tax burden was passed on to members, which is crucial for determining refund eligibility. en-us Fri, 29 Nov 2024 00:00:00 +0530 Mon, 28 Apr 2025 20:54:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461786 The SC Tribunal remanded the case for fresh adjudication on service tax refund. The key issue was whether the membership club could claim refund for service tax paid between 01.04.2016 to 30.09.2016, considering the principle of mutuality and unjust enrichment. The Tribunal found that lower authorities failed to adequately examine whether the tax burden was passed on to members, which is crucial for determining refund eligibility. Case-Laws Service Tax Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461786