https://www.taxtmi.com/caselaws?id=342362 The tribunal found that the levy of service tax on services provided by a club to its members was ultra vires. Consequently, the impugned order demanding service tax was set aside, and the appeal was allowed with any consequential relief. In a separate case involving DLF Golf Resorts Limited, the tribunal set aside the demand for service tax on services provided by the club to its members, concluding that there was no merit in the impugned order. The principle of mutuality was applied, following legal precedents that establish service tax is not applicable when there is mutuality of interest between the service provider and recipient. en-us Mon, 24 Apr 2017 00:00:00 +0530 Tue, 02 May 2017 12:32:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342362 The tribunal found that the levy of service tax on services provided by a club to its members was ultra vires. Consequently, the impugned order demanding service tax was set aside, and the appeal was allowed with any consequential relief. In a separate case involving DLF Golf Resorts Limited, the tribunal set aside the demand for service tax on services provided by the club to its members, concluding that there was no merit in the impugned order. The principle of mutuality was applied, following legal precedents that establish service tax is not applicable when there is mutuality of interest between the service provider and recipient. Case-Laws Service Tax Mon, 24 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342362