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2013 (5) TMI 752 - AT - Service TaxRefund - unjust enrichment - mandap keeper services versus club - held that:- The question involved in this case is whether the appellant is required to pass the hurdle of unjust enrichment in the facts and circumstances of the case or otherwise. - Refund claim arouse after the Decision of High Court in KARNAVATI CLUB LTD. Versus UNION OF INDIA [2009 (9) TMI 561 - GUJRAT HIGH COURT] The members of the club cannot be seen separately as a client or customer and the mandap or the club is one and the same. Since the Service Tax is sought from the club and it has been set aside at the show cause notice stage, by the Hon'ble High Court, it cannot be said that said club has passed on the incidence of Service Tax liability to its members, as the members are not separate from the club, is the ratio of their Lordships. If that be so, it cannot be said that by claiming the refund from self, the club itself will be unjustly enriched. Services rendered to self cannot be equated with the services rendered to a client or customer. 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 as held in this case by Hon'ble High Court, the question of producing any other evidence in support of non-passing of Service Tax liability does not arise. - Refund allowed - decided in favor of assessee.
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