9911796707
TMI Blog2024 (10) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... by their letter of protest filed before Superintendent. Therefore, as regard the payment of service tax under protest, there are no fault and therefore, the refund claim is not hit by limitation. As regard, the merit of the issue, the same has been settled by Hon ble Supreme Court in the case of West Bengal vs Calcutta Club Limited [ 2019 (10) TMI 160 - SUPREME COURT ] wherein it was held that on the Principles of Mutuality the amount collected from the members by the club would not be liable to service tax. Therefore, reliance of department to the case of Sports Club [ 2013 (7) TMI 510 - GUJARAT HIGH COURT ] pending before Hon ble Supreme Court does not exist. The doctrine of unjust enrichment is not applicable in the present case - the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri A.K. Samota, learned Superintendent (Authorized Representative) appearing on behalf of Revenue reiterates the grounds of appeal. 3. Shri Hardik Modh, learned counsel appearing for the respondent submits that there is no dispute that the appellant have submitted a letter of under protest, therefore, the intention of payment of service tax under protest was clearly expressed, the same was proposed to be rejected by the Revenue on the ground that the letter was not submitted to the proper authority cannot be the ground for showing that the service tax was not paid under protest. He place reliance on the following judgments. Erweka India 2023 (3) TMI 1013 (T-Amd) Musthafa Rowther 2023 (5) TMI 95 (T. Bang) 4. He further submits that as reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bengal vs Calcutta Club Limited (supra) wherein it was held that on the Principles of Mutuality the amount collected from the members by the club would not be liable to service tax. Therefore, reliance of department to the case of Sports Club pending before Hon ble Supreme Court does not exist. As regard unjust enrichment, this Tribunal in the appellant s own case decided this issue as under: 4. We have carefully considered the submission made by both the sides and perused the records. We find that even the aspects of taxability decided by the Hon ble Supreme Court is on the principle that due to doctrine of mutuality no service exists between the club or association and its members. When the Hon ble Supreme Court held that the club or ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n two parties. However, being a company, it may enter into a transaction with anybody, a 3rd person, not a member, then in that situation, this club becomes a legal entity and can certainly enter into any transaction and such transaction are not on the principle of mutuality and, therefore, may be liable to any tax as a transaction between two parties. However, when the club is dealing with its members, it is not a separate and distinct Individual. It is submitted that in Identical facts and circumstances, however, in the matter of Imposition of sales tax, when the club was expressly included in the statutory definition of 'dealer' under Madras General Sales Tax Act, 1959, so as to bring the club within the purview of taxing statute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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