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Service Tax - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

Refund - The appellant has passed the hurdle of unjust ...


Appellant Wins: Section 12B Inapplicable as Club and Members Deemed Single Entity, Not Separate Parties.

May 31, 2013

Case Laws     Service Tax     AT

Refund - The appellant has passed the hurdle of unjust enrichment - the provisions of Section 12B will not be applicable in this case as the club and the members are not separate and are one - AT

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