https://www.taxtmi.com/caselaws?id=190648 A jointly administered body of workers and employers was treated as lacking the essential relationship of service provider and recipient between distinct persons. On that basis, the Tribunal held that the body was in the nature of a trade union and fell within the exclusion in the definition of club or association for the tax considered. A prima facie case was therefore made out against levy of service tax, interest and penalty, and interim stay of recovery was granted pending disposal of the appeal. en-us Wed, 30 Oct 2013 00:00:00 +0530 Tue, 21 Feb 2017 15:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190648 A jointly administered body of workers and employers was treated as lacking the essential relationship of service provider and recipient between distinct persons. On that basis, the Tribunal held that the body was in the nature of a trade union and fell within the exclusion in the definition of club or association for the tax considered. A prima facie case was therefore made out against levy of service tax, interest and penalty, and interim stay of recovery was granted pending disposal of the appeal. Case-Laws Service Tax Wed, 30 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190648