2024 (11) TMI 1450

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....R For the Appellant : Shri Tara Prakash, Deputy Commissioner (AR) Appeared For the Respondent : Shri Bishan R. Shah, Chartered Accountant with Shri Jagrat Shah, Advocate Appeared ORDER RAMESH NAIR The brief facts of the case are that the appellant are holding service tax registration under the category of membership club and association services, health club and fitness services etc....

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....rned Deputy Commissioner (AR) appearing on behalf of the Revenue, reiterates the grounds of appeal. He further submits that both the lower authorities have not examined the aspect of unjust enrichment. Therefore, matter needs to be remanded to the adjudicating authority to decide whether the unjust enrichment is applicable in the facts of the present case. It is his submission that since the appel....

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....ed order. Shri Bishan R. Shah, submits that now the Hon'ble Supreme Court also decided the matter in their favour in case of STATE OF WEST BENGAL & ORS. VERSUS CALCUTTA CLUB LIMITED wherein, it was held that tax is not leviable on the principle of mutuality. Since, it was held that there is no service exist as service provider or recipient for the reason that the club is comprises of its members a....