https://www.taxtmi.com/caselaws?id=4679 The Tribunal dismissed the appeal filed by the Revenue against the setting aside of a service tax demand by the Commissioner (Appeals). Relying on legal precedents, including decisions from the Hon'ble Calcutta High Court, the Tribunal held that a club, where members and the club are the same entity, is not liable to pay service tax as there are no separate transactions with third parties. The Tribunal emphasized the principle of mutuality and ruled that services provided by the club to its members do not attract service tax due to the absence of distinct entities within a members club. en-us Fri, 13 Jun 2008 00:00:00 +0530 Tue, 15 Apr 2014 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4679 The Tribunal dismissed the appeal filed by the Revenue against the setting aside of a service tax demand by the Commissioner (Appeals). Relying on legal precedents, including decisions from the Hon'ble Calcutta High Court, the Tribunal held that a club, where members and the club are the same entity, is not liable to pay service tax as there are no separate transactions with third parties. The Tribunal emphasized the principle of mutuality and ruled that services provided by the club to its members do not attract service tax due to the absence of distinct entities within a members club. Case-Laws Service Tax Fri, 13 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4679