https://www.taxtmi.com/caselaws?id=390061 For the pre-1 July 2012 regime under the Finance Act, 1994, incorporated clubs or associations constituted under law were not exigible to service tax on club or association membership services. The liability turned on the statutory definitions of "club or association" and "taxable service", and the binding Supreme Court ruling on the subject was applied to hold that such incorporated bodies fell outside the taxable net for the relevant earlier period. The later post-1 July 2012 service tax regime was noted as a separate framework and did not govern the dispute. The demand and penalty were therefore not sustainable, and consequential relief followed. en-us Fri, 20 Dec 2019 00:00:00 +0530 Mon, 23 Dec 2019 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390061 For the pre-1 July 2012 regime under the Finance Act, 1994, incorporated clubs or associations constituted under law were not exigible to service tax on club or association membership services. The liability turned on the statutory definitions of "club or association" and "taxable service", and the binding Supreme Court ruling on the subject was applied to hold that such incorporated bodies fell outside the taxable net for the relevant earlier period. The later post-1 July 2012 service tax regime was noted as a separate framework and did not govern the dispute. The demand and penalty were therefore not sustainable, and consequential relief followed. Case-Laws Service Tax Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390061