Club services not taxable under mutuality principle: Appellant wins appeal.

The appeal was allowed in favor of the appellant as services provided by a club to its members were deemed non-taxable under the principle of mutuality, as established in previous judgments from Jharkhand High Court and Gujarat High Court regarding 'Club or Association Service' category for service tax.

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The judgment pertains to the demand of service tax under the category of 'Club or Association Service'. The tribunal referred to previous judgments from the Jharkhand High Court and Gujarat High Court, stating that services provided by a club to its members are not taxable due to the principle of mutuality. The appeal was allowed in favor of the appellant based on this legal precedent.

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