https://www.taxtmi.com/caselaws?id=386676 The doctrine of mutuality continues to apply to incorporated and unincorporated members' clubs because the Forty-sixth Amendment did not clearly displace the identity of contributors and participators needed for mutuality. Supplies of food, drinks and refreshments by members' clubs to their permanent members do not amount to taxable sales under the sales tax provisions, and the service tax scheme likewise does not bring incorporated members' clubs within tax on member-related supplies or services. The pre-2012 and post-2012 service tax provisions were read as not extending to bodies corporate in this context. The Revenue's challenge therefore failed, and the club-related tax rulings were upheld. en-us Thu, 03 Oct 2019 00:00:00 +0530 Wed, 11 Jun 2025 14:04:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386676 The doctrine of mutuality continues to apply to incorporated and unincorporated members' clubs because the Forty-sixth Amendment did not clearly displace the identity of contributors and participators needed for mutuality. Supplies of food, drinks and refreshments by members' clubs to their permanent members do not amount to taxable sales under the sales tax provisions, and the service tax scheme likewise does not bring incorporated members' clubs within tax on member-related supplies or services. The pre-2012 and post-2012 service tax provisions were read as not extending to bodies corporate in this context. The Revenue's challenge therefore failed, and the club-related tax rulings were upheld. Case-Laws Service Tax Thu, 03 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386676