2020 (3) TMI 912

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CIAL) And HON'BLE SHRI ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri S. Muthuvenkataraman, Advocate for the Appellant Ms. T. Ushadevi, Authorized Representative for the Respondent ORDER Per Smt. Sulekha Beevi C.S: On behalf of the appellant, the learned counsel Shri S. Muthuvenkataraman submitted that the issue pertains to the payment of service tax of "Club" or "Association" Services. The....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d by the decision of the Hon'ble Supreme Court, the matter may be remanded to the adjudicating authority for the limited purpose of verification, whether the refund claim is hit by the bar of unjust enrichment. 2. The learned Authorised Representative for the Revenue Ms. T. Ushadevi, DC (AR) appeared for the department. She supported the findings in the impugned order. 3. Heard both sides. 4....