https://www.taxtmi.com/caselaws?id=235352 Service tax could not be levied on services provided by a members' club to its own members because, under the doctrine of mutuality, the club and its members were not two distinct persons for levy purposes. The Court held that the essential element of a taxable service recipient was absent in intra-club transactions, and incorporation of the club as a company did not by itself destroy mutuality for member-related dealings. The impugned provisions therefore could not validly apply to such services, and the challenge succeeded. en-us Mon, 25 Mar 2013 00:00:00 +0530 Tue, 05 Aug 2025 15:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235352 Service tax could not be levied on services provided by a members' club to its own members because, under the doctrine of mutuality, the club and its members were not two distinct persons for levy purposes. The Court held that the essential element of a taxable service recipient was absent in intra-club transactions, and incorporation of the club as a company did not by itself destroy mutuality for member-related dealings. The impugned provisions therefore could not validly apply to such services, and the challenge succeeded. Case-Laws Service Tax Mon, 25 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235352