https://www.taxtmi.com/caselaws?id=1629 The Appellate Tribunal ruled in favor of the appellant club, stating that no service tax is attracted in letting out its space to members for functions. The High Court quashed the proceedings against the club regarding service tax applicability, emphasizing the principle of mutuality and distinguishing between members' clubs and proprietary clubs. The judgments cited highlighted that transactions within a members' club do not involve commercial elements or third parties, leading to the decision that service tax cannot be imposed in such cases. en-us Wed, 21 Mar 2007 00:00:00 +0530 Tue, 15 Apr 2008 07:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1629 The Appellate Tribunal ruled in favor of the appellant club, stating that no service tax is attracted in letting out its space to members for functions. The High Court quashed the proceedings against the club regarding service tax applicability, emphasizing the principle of mutuality and distinguishing between members' clubs and proprietary clubs. The judgments cited highlighted that transactions within a members' club do not involve commercial elements or third parties, leading to the decision that service tax cannot be imposed in such cases. Case-Laws Service Tax Wed, 21 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1629