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Service Tax Refund rejection based on Principles of Unjust Enrichment justified
Case Law Details
- Case Name
- The Madras Club Vs. Commissioner of G.S.T. & Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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The Madras Club Vs. Commissioner of G.S.T. & Central Excise (CESTAT Chennai)
The issue under consideration is regarding rejection of claim for refund of the service tax under Section 11B.
The Appellant, M/s. The Madras Club is registered with the Service Tax Department for providing membership of Club or Association Service. The authority issued an Order demanding the Service Tax on the subscription amount received by the appellant from its members.
CESTAT states that, a refund could be granted if the conditions laid down under Section 11B are satisfied and the primary con...
