https://www.taxtmi.com/caselaws?id=273743 The court held that a members' club is not liable to pay service tax under the Finance Act, 1994, due to the concept of mutuality in transactions between members and the club. The court emphasized that such transactions do not involve passing consideration, exempting the club from service tax provisions. The judgment aligned with previous decisions by different High Courts, affirming that members' clubs are not subject to service tax. The court ruled in favor of the petitioners, directing authorities to refund the club's deposited service tax amount with interest and quashing show cause notices. en-us Thu, 14 Sep 2017 00:00:00 +0530 Sat, 30 Nov 2019 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273743 The court held that a members' club is not liable to pay service tax under the Finance Act, 1994, due to the concept of mutuality in transactions between members and the club. The court emphasized that such transactions do not involve passing consideration, exempting the club from service tax provisions. The judgment aligned with previous decisions by different High Courts, affirming that members' clubs are not subject to service tax. The court ruled in favor of the petitioners, directing authorities to refund the club's deposited service tax amount with interest and quashing show cause notices. Case-Laws Service Tax Thu, 14 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273743