https://www.taxtmi.com/caselaws?id=349553 Membership fee and allied receipts of an export promotion body were treated as non-taxable on the principle of mutuality, because the body and its members were not separate persons for the relevant activity and the receipts did not amount to consideration for a service to another. The Tribunal followed prior rulings on the club or association entry and held that service tax under that category was not sustainable in these circumstances. The related penalties were also set aside, and the demand failed. en-us Fri, 22 Sep 2017 00:00:00 +0530 Wed, 25 Apr 2018 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349553 Membership fee and allied receipts of an export promotion body were treated as non-taxable on the principle of mutuality, because the body and its members were not separate persons for the relevant activity and the receipts did not amount to consideration for a service to another. The Tribunal followed prior rulings on the club or association entry and held that service tax under that category was not sustainable in these circumstances. The related penalties were also set aside, and the demand failed. Case-Laws Service Tax Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349553