https://www.taxtmi.com/caselaws?id=358990 The Tribunal upheld the Commissioner (Appeals) decision to set aside the demand, interest, and penalties imposed on the respondents for not discharging service tax on subscription amounts collected from members. Citing the principle of mutuality, the Tribunal found that transactions between the club and its members were not subject to service tax. Relying on precedents from other High Courts, including Jharkhand and Gujarat, the Tribunal dismissed the Revenue's appeal, concluding that the respondents did not fall under the category of "Club or Association Services" for the purpose of levying service tax. en-us Tue, 19 Dec 2017 00:00:00 +0530 Mon, 23 Apr 2018 07:06:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358990 The Tribunal upheld the Commissioner (Appeals) decision to set aside the demand, interest, and penalties imposed on the respondents for not discharging service tax on subscription amounts collected from members. Citing the principle of mutuality, the Tribunal found that transactions between the club and its members were not subject to service tax. Relying on precedents from other High Courts, including Jharkhand and Gujarat, the Tribunal dismissed the Revenue's appeal, concluding that the respondents did not fall under the category of "Club or Association Services" for the purpose of levying service tax. Case-Laws Service Tax Tue, 19 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358990