https://www.taxtmi.com/caselaws?id=355631 The Tribunal allowed all appeals filed by the assessees, ruling that services provided by clubs to their members did not constitute taxable services under the Finance Act, 1994. The departmental appeals were rejected, and the Tribunal emphasized the concept of mutuality in club memberships. The judgments of Ranchi Club Ltd. and Sports Club of Gujarat Ltd. were cited to support the decision. The Tribunal clarified that donations received by clubs, even from non-members, were not subject to service tax. Consequently, the assessees were granted consequential benefits, and the departmental appeals were dismissed. en-us Tue, 06 Feb 2018 00:00:00 +0530 Fri, 12 Apr 2019 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355631 The Tribunal allowed all appeals filed by the assessees, ruling that services provided by clubs to their members did not constitute taxable services under the Finance Act, 1994. The departmental appeals were rejected, and the Tribunal emphasized the concept of mutuality in club memberships. The judgments of Ranchi Club Ltd. and Sports Club of Gujarat Ltd. were cited to support the decision. The Tribunal clarified that donations received by clubs, even from non-members, were not subject to service tax. Consequently, the assessees were granted consequential benefits, and the departmental appeals were dismissed. Case-Laws Service Tax Tue, 06 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355631