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CESTAT held that service tax demands against the appellant were unsustainable on multiple grounds. The doctrine of mutuality applies to club/association services, eliminating service provider-recipient relationship between an association and its members, following precedent in Ranchi Club Ltd. and Supreme Court's decision in State of West Bengal v. Calcutta Club Limited. The Business Auxiliary Services demand failed as authorities neither controverted appellant's "pure agent" claim nor specified which limb of the BAS definition applied. Regarding renting of immovable property, the taxable value (Rs.1,45,875/- for 2013-2014) fell below the threshold limit specified in Notification No.33/2012. Appeal allowed in toto.
CESTAT held that service tax demands against the appellant were unsustainable on multiple grounds. The doctrine of mutuality applies to club/association services, eliminating service provider-recipient relationship between an association and its members, following precedent in Ranchi Club Ltd. and Supreme Court's decision in State of West Bengal v. Calcutta Club Limited. The Business Auxiliary Services demand failed as authorities neither controverted appellant's "pure agent" claim nor specified which limb of the BAS definition applied. Regarding renting of immovable property, the taxable value (Rs.1,45,875/- for 2013-2014) fell below the threshold limit specified in Notification No.33/2012. Appeal allowed in toto.
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