https://www.taxtmi.com/caselaws?id=772075 An incorporated members' club was not liable to service tax on services provided to its members after 01.07.2012, because the doctrine of mutuality continued to apply and the Finance Act, 1994 did not treat the club and its members as distinct persons for that purpose; refund could not be refused on that basis. The refund claim was also not barred by unjust enrichment, as the tax burden had not been passed on to an external recipient. A plea that the refund was barred because the self-assessment order had not been challenged could not be entertained when it was not raised in the show cause notice or the impugned orders and no cross-appeal was filed. en-us Tue, 03 Jun 2025 00:00:00 +0530 Wed, 04 Jun 2025 08:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772075 An incorporated members' club was not liable to service tax on services provided to its members after 01.07.2012, because the doctrine of mutuality continued to apply and the Finance Act, 1994 did not treat the club and its members as distinct persons for that purpose; refund could not be refused on that basis. The refund claim was also not barred by unjust enrichment, as the tax burden had not been passed on to an external recipient. A plea that the refund was barred because the self-assessment order had not been challenged could not be entertained when it was not raised in the show cause notice or the impugned orders and no cross-appeal was filed. Case-Laws Service Tax Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772075