https://www.taxtmi.com/caselaws?id=199026 The Tribunal upheld the Commissioner (Appeals)'s decision, ruling that subscription amounts collected by the club or association from members were not subject to service tax. Citing the principle of mutuality and previous High Court decisions, the Tribunal dismissed the Revenue's appeal, affirming that transactions within clubs based on mutuality principles are not taxable. The order set aside the demand, interest, and penalties imposed by the original authority, in favor of the respondents. en-us Tue, 05 Dec 2017 00:00:00 +0530 Sat, 17 Feb 2018 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199026 The Tribunal upheld the Commissioner (Appeals)'s decision, ruling that subscription amounts collected by the club or association from members were not subject to service tax. Citing the principle of mutuality and previous High Court decisions, the Tribunal dismissed the Revenue's appeal, affirming that transactions within clubs based on mutuality principles are not taxable. The order set aside the demand, interest, and penalties imposed by the original authority, in favor of the respondents. Case-Laws Service Tax Tue, 05 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199026