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Refund of Service Tax on Club Services Sought Due to Mistake of Law; Mutuality Principle and Article 265 Invoked.

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....Refund of service tax wrongly / under a mistake of law - Period of limitation - Club or Association Services - principle of mutuality - Since Service Tax received by the concerned authority is not backed by any authority of law, in view of the provisions of Article 265 of the Constitution, the authority concerned has no right to retain the same. - AT....

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Refund of Service Tax on Club Services Sought Due to Mistake of Law; Mutuality Principle and Article 265 Invoked.