https://www.taxtmi.com/caselaws?id=253150 Service tax was not leviable on club services provided to members under the relevant Finance Act provisions, because the factual matrix matched the earlier ruling on the same taxability issue and the Tribunal was justified in applying that ratio. The Court also stated that a declaration of unconstitutionality operates in rem, not merely inter partes, so the earlier finding on invalidity could be relied on beyond the original litigants. On that basis, the Tribunal's order setting aside the departmental demand was upheld. en-us Wed, 12 Nov 2014 00:00:00 +0530 Wed, 21 Sep 2016 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253150 Service tax was not leviable on club services provided to members under the relevant Finance Act provisions, because the factual matrix matched the earlier ruling on the same taxability issue and the Tribunal was justified in applying that ratio. The Court also stated that a declaration of unconstitutionality operates in rem, not merely inter partes, so the earlier finding on invalidity could be relied on beyond the original litigants. On that basis, the Tribunal's order setting aside the departmental demand was upheld. Case-Laws Service Tax Wed, 12 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253150