https://www.taxtmi.com/caselaws?id=264721 The Tribunal ruled in favor of the appellant, a members' club, stating that entrance fees collected were not subject to service tax as they did not constitute consideration for services. The principle of mutuality was upheld, exempting transactions between the club and its members from taxation. The appellant was granted a refund of the service tax paid, as it was not passed on to members, avoiding unjust enrichment. The appeal was allowed with consequential relief. en-us Mon, 21 Sep 2015 00:00:00 +0530 Wed, 21 Mar 2018 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264721 The Tribunal ruled in favor of the appellant, a members' club, stating that entrance fees collected were not subject to service tax as they did not constitute consideration for services. The principle of mutuality was upheld, exempting transactions between the club and its members from taxation. The appellant was granted a refund of the service tax paid, as it was not passed on to members, avoiding unjust enrichment. The appeal was allowed with consequential relief. Case-Laws Service Tax Mon, 21 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264721