https://www.taxtmi.com/caselaws?id=78079 The court held that the petitioners, engaged in promoting sports and providing facilities to their members, were not liable to pay service tax as 'Mandap Keeper' under the Finance Act, 1994. It emphasized the principle of mutuality, stating that transactions between the club and its members are not commercial but mutual, exempting them from service tax. The court also highlighted concerns of double taxation if service tax were imposed on the club, ultimately quashing the proceedings against the petitioners and directing a timely decision on any service tax recovery applications. en-us Wed, 09 Sep 2009 00:00:00 +0530 Fri, 25 Jul 2014 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78079 The court held that the petitioners, engaged in promoting sports and providing facilities to their members, were not liable to pay service tax as 'Mandap Keeper' under the Finance Act, 1994. It emphasized the principle of mutuality, stating that transactions between the club and its members are not commercial but mutual, exempting them from service tax. The court also highlighted concerns of double taxation if service tax were imposed on the club, ultimately quashing the proceedings against the petitioners and directing a timely decision on any service tax recovery applications. Case-Laws Service Tax Wed, 09 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78079