https://www.taxtmi.com/caselaws?id=363315 The court held that the first petitioner, a members' club, is not liable to pay service tax under Chapter-V of the Finance Act, 1994 as amended by the Finance Act, 2005. Relying on a previous case, the court determined that a members' club does not fall within the definition of a "club or association" under the relevant provisions. The court ordered authorities to refund the service tax collected from the petitioner with statutory interest, emphasizing a swift refund process within six weeks. The case was disposed of without costs to either party, affirming the non-applicability of service tax to the members' club. en-us Mon, 02 Jul 2018 00:00:00 +0530 Thu, 08 Nov 2018 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363315 The court held that the first petitioner, a members' club, is not liable to pay service tax under Chapter-V of the Finance Act, 1994 as amended by the Finance Act, 2005. Relying on a previous case, the court determined that a members' club does not fall within the definition of a "club or association" under the relevant provisions. The court ordered authorities to refund the service tax collected from the petitioner with statutory interest, emphasizing a swift refund process within six weeks. The case was disposed of without costs to either party, affirming the non-applicability of service tax to the members' club. Case-Laws Service Tax Mon, 02 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363315