https://www.taxtmi.com/caselaws?id=373270 The tribunal allowed the appeal, setting aside the demand for service tax on the activities of the appellants related to membership fees, establishment expenses, and carbon credits earned. The tribunal held that providing services to their own members did not constitute taxable services under 'Club or Association Service' (CAS) or 'Business Auxiliary Service' (BAS), citing the doctrine of mutuality and export of service considerations. The demand was ultimately set aside based on established legal principles and precedents. en-us Wed, 12 Dec 2018 00:00:00 +0530 Thu, 10 Jan 2019 07:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373270 The tribunal allowed the appeal, setting aside the demand for service tax on the activities of the appellants related to membership fees, establishment expenses, and carbon credits earned. The tribunal held that providing services to their own members did not constitute taxable services under 'Club or Association Service' (CAS) or 'Business Auxiliary Service' (BAS), citing the doctrine of mutuality and export of service considerations. The demand was ultimately set aside based on established legal principles and precedents. Case-Laws Service Tax Wed, 12 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373270