TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of CESTAT ruled that service tax demands on the appellant were unsustainable across multiple categories. For business exhibition services, the tribunal found that exhibitions exclusively for members fell under the doctrine of mutuality. The intellectual property service classification failed due to absence of legally protected intellectual property under Finance Act, 1994 s.65(55b). Club or association service tax on membership and subscription fees was invalidated based on the doctrine of mutuality, following Supreme Court precedent in State of West Bengal v. Calcutta Club Ltd. Consequently, penalties under s.78 were dismissed as the underlying tax demands were unsustainable. Revenue's appeal was dismissed.
TaxTMI 
TaxTMI 
