https://www.taxtmi.com/caselaws?id=380706 The Tribunal ruled in Appeal No. ST/337/2010 that the Federation of Andhra Pradesh Chamber of Commerce & Industry (FAPCCI) was not liable to pay service tax on membership fee collected from members between 01.10.2005 to 30.09.2008. The retrospective amendment exempting service tax on such fees and legal precedents emphasizing the nature of mutuality of interest within such organizations led to the decision that FAPCCI, as a not-for-profit company, was not subject to service tax for the disputed period. The appeal was allowed, and the demand, interest, and penalties were deemed unsustainable. en-us Fri, 12 Apr 2019 00:00:00 +0530 Fri, 24 May 2019 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380706 The Tribunal ruled in Appeal No. ST/337/2010 that the Federation of Andhra Pradesh Chamber of Commerce & Industry (FAPCCI) was not liable to pay service tax on membership fee collected from members between 01.10.2005 to 30.09.2008. The retrospective amendment exempting service tax on such fees and legal precedents emphasizing the nature of mutuality of interest within such organizations led to the decision that FAPCCI, as a not-for-profit company, was not subject to service tax for the disputed period. The appeal was allowed, and the demand, interest, and penalties were deemed unsustainable. Case-Laws Service Tax Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380706