https://www.taxtmi.com/caselaws?id=339199 The High Court upheld the principle of mutuality in a service tax case involving a club renting out space for functions. The court dismissed the revenue's appeal challenging CESTAT's decision, emphasizing that the club's services to its members fell under the principle of mutuality. The court found the revenue's argument regarding renting space to both members and outsiders lacking merit, as the show cause notice specifically referred to services provided to club members. As a result, the court ruled in favor of the club, dismissing the appeal and any pending applications. en-us Wed, 28 Sep 2016 00:00:00 +0530 Tue, 21 Feb 2017 00:03:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339199 The High Court upheld the principle of mutuality in a service tax case involving a club renting out space for functions. The court dismissed the revenue's appeal challenging CESTAT's decision, emphasizing that the club's services to its members fell under the principle of mutuality. The court found the revenue's argument regarding renting space to both members and outsiders lacking merit, as the show cause notice specifically referred to services provided to club members. As a result, the court ruled in favor of the club, dismissing the appeal and any pending applications. Case-Laws Service Tax Wed, 28 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339199