https://www.taxtmi.com/caselaws?id=265022 The Authority ruled that the relationship between the club and its members constitutes a provision of 'service' under the Finance Act, 1994, making Membership fees, Annual fees, and other charges received from members liable for Service Tax. However, the Authority determined that the refundable security deposit and any interest earned on it should not be subjected to Service Tax under the provisions of the Finance Act, 1994. en-us Fri, 11 Sep 2015 00:00:00 +0530 Wed, 09 Mar 2016 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265022 The Authority ruled that the relationship between the club and its members constitutes a provision of 'service' under the Finance Act, 1994, making Membership fees, Annual fees, and other charges received from members liable for Service Tax. However, the Authority determined that the refundable security deposit and any interest earned on it should not be subjected to Service Tax under the provisions of the Finance Act, 1994. Case-Laws Service Tax Fri, 11 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265022