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2020 (3) TMI 912 - AT - Service TaxRefund of service tax - tax paid under protest - Club and Association service - rejection of claim on the ground that the appellant has not been able to prove that the burden of tax has not been passed on to another - HELD THAT:- The issue as to whether “Club” or “Association” Services is subject to levy of service tax is decided by the Hon’ble Apex Court in the case of STATE OF WEST BENGAL & ORS. VERSUS CALCUTTA CLUB LIMITED AND CHIEF COMMISSIONER OF CENTRAL EXCISE AND SERVICE & ORS. VERSUS M/S. RANCHI CLUB LTD. [2019 (10) TMI 160 - SUPREME COURT] in favour of the assessee. The Commissioner (Appeals) has observed that the issue whether the refund claim is hit by the bar of unjust enrichment is too premature to be considered. However, he has proceeded to reject the refund claim - the appellant has to be given a further opportunity to prove, whether the burden of tax has been passed on to another. Matter remanded to the adjudicating who shall decide afresh as to whether the refund is hit by unjust enrichment - appeal allowed by way of remand.
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