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    <title>2017 (3) TMI 1294 - CESTAT NEW DELHI</title>
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    <description>The appeal was allowed by the Tribunal, setting aside the Order-in-Appeal concerning service tax on club activities. The decision referenced legal principles established by higher courts, emphasizing the importance of property transfer in determining tax liability for club activities. It highlighted distinctions between mutual and non-mutual income sources for clubs, ultimately concluding that if a club acts as an agent for its members in supplying goods, no sale occurs. The judgment reiterated the significance of the mutuality principle and upheld the appeal based on precedents and legal interpretations.</description>
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    <pubDate>Thu, 02 Mar 2017 00:00:00 +0530</pubDate>
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      <title>2017 (3) TMI 1294 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=340791</link>
      <description>The appeal was allowed by the Tribunal, setting aside the Order-in-Appeal concerning service tax on club activities. The decision referenced legal principles established by higher courts, emphasizing the importance of property transfer in determining tax liability for club activities. It highlighted distinctions between mutual and non-mutual income sources for clubs, ultimately concluding that if a club acts as an agent for its members in supplying goods, no sale occurs. The judgment reiterated the significance of the mutuality principle and upheld the appeal based on precedents and legal interpretations.</description>
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      <pubDate>Thu, 02 Mar 2017 00:00:00 +0530</pubDate>
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