https://www.taxtmi.com/caselaws?id=356929 The appellate tribunal ruled in favor of the appellant on both issues concerning the liability of service tax on charges collected from club members and the taxability of license fees from bookies. The judges held that the tax liability on charges from members cannot be imposed under "Club or Association Service" as there is no separate entity for service tax levy in a club. Additionally, they determined that the license fees collected from bookies were not subject to tax under Business Support Service as providing space did not constitute business support. The appeal was allowed, setting aside the tax liability confirmed in the impugned order. en-us Tue, 30 Jan 2018 00:00:00 +0530 Thu, 15 Mar 2018 09:59:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356929 The appellate tribunal ruled in favor of the appellant on both issues concerning the liability of service tax on charges collected from club members and the taxability of license fees from bookies. The judges held that the tax liability on charges from members cannot be imposed under "Club or Association Service" as there is no separate entity for service tax levy in a club. Additionally, they determined that the license fees collected from bookies were not subject to tax under Business Support Service as providing space did not constitute business support. The appeal was allowed, setting aside the tax liability confirmed in the impugned order. Case-Laws Service Tax Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356929