https://www.taxtmi.com/caselaws?id=1452 The Appellate Tribunal ruled in favor of the appellants, setting aside the demand for service tax imposed on them for providing services as a Mandap keeper to their own members. The Tribunal held that as a registered entity under the Societies Registration Act, the services provided to their members did not constitute services to a client under the Finance Act. Citing precedents from the Hon'ble Calcutta High Court, the Tribunal applied the principle of mutuality, stating that members clubs, where the members and the club are the same entity, should not be liable to pay service tax for using their space as a Mandap. en-us Wed, 14 Mar 2007 00:00:00 +0530 Mon, 30 Jun 2008 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1452 The Appellate Tribunal ruled in favor of the appellants, setting aside the demand for service tax imposed on them for providing services as a Mandap keeper to their own members. The Tribunal held that as a registered entity under the Societies Registration Act, the services provided to their members did not constitute services to a client under the Finance Act. Citing precedents from the Hon'ble Calcutta High Court, the Tribunal applied the principle of mutuality, stating that members clubs, where the members and the club are the same entity, should not be liable to pay service tax for using their space as a Mandap. Case-Laws Service Tax Wed, 14 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1452