https://www.taxtmi.com/caselaws?id=247256 The Tribunal allowed the appeals, determining that the appellants, FICCI and ECSEPC, are engaged in charitable activities falling outside the scope of "Club or Association" as defined under the Act. Services provided to members were held not exigible to tax due to the principle of mutuality. The Tribunal also found that the services provided did not fall under the taxable category of "Club or Association" service, following the Gujarat High Court's declaration of unconstitutionality. Additionally, services to non-members were deemed non-taxable pre-1-5-2011, and post this date, the lack of specific allegations under amended provisions rendered the tax levy unsustainable. The imposition of penalties and extended limitation period was deemed unjustified and arbitrary. en-us Mon, 28 Apr 2014 00:00:00 +0530 Thu, 10 Sep 2015 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247256 The Tribunal allowed the appeals, determining that the appellants, FICCI and ECSEPC, are engaged in charitable activities falling outside the scope of "Club or Association" as defined under the Act. Services provided to members were held not exigible to tax due to the principle of mutuality. The Tribunal also found that the services provided did not fall under the taxable category of "Club or Association" service, following the Gujarat High Court's declaration of unconstitutionality. Additionally, services to non-members were deemed non-taxable pre-1-5-2011, and post this date, the lack of specific allegations under amended provisions rendered the tax levy unsustainable. The imposition of penalties and extended limitation period was deemed unjustified and arbitrary. Case-Laws Service Tax Mon, 28 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247256