https://www.taxtmi.com/caselaws?id=331788 Mere collection of subscription from members does not, by itself, bring a federation within the service-taxable category of club or association under Section 65 of the Finance Act, 1994. The HC noted that the issue had already been decided against the Revenue in binding precedent and was no longer res integra, so the Revenue could not tax the respondent-federation solely on the basis of member subscriptions. The appeal was rejected. en-us Fri, 19 Aug 2016 00:00:00 +0530 Thu, 31 Aug 2017 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331788 Mere collection of subscription from members does not, by itself, bring a federation within the service-taxable category of club or association under Section 65 of the Finance Act, 1994. The HC noted that the issue had already been decided against the Revenue in binding precedent and was no longer res integra, so the Revenue could not tax the respondent-federation solely on the basis of member subscriptions. The appeal was rejected. Case-Laws Service Tax Fri, 19 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331788