Service to self - Is unjust enrichment applicable?- Service Tax



Introduction: The CESTAT, Ahmedabad held in Karnavati Club Ltd Vs CST Ahmedabad on 29thJanuary 2013 that members of the Club were not separate as a client or customer from the mandap or the club and hence service tax could not be imposed for the facility of mandap provided to its own member
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About the Author

ADVOCATE

Advocate and Consultant on Indirect Taxes (VAT/GST, Service Tax and Central Excise)based at Coimbatore, Tamilnadu. More than 30 years experience in the field of Indirect Taxation. Presently working as whole time director in Ms Lore Tax Professionals Pvt Ltd., Coimbatore, Tamilnadu. Writing articles in Corporate ... Read more

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