2016 (7) TMI 1378 - SCH - Service Tax

Refund claim - Unjust enrichment - cum-tax computation - deposit of tax which was not leviable - Service tax was paid as Clubs or associations service on amounts collected as entrance fee for admission of new members - the decision in the case of The Cricket Club of India Ltd. Versus Commissioner of Service Tax, Mumbai 2015 (9) TMI 1389 - CESTAT MUMBAI contested, where it was held that tax burden has not been transferred to the members from whom entrance fees were collected. Clearly, the service tax so paid does not carry the taint of unjust enrichment - Held that - delay condoned - appeal admitted.