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    <title>2020 (1) TMI 198 - MADRAS HIGH COURT</title>
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    <description>The High Court quashed the impugned order regarding the first Show Cause Notice (SCN) dated 21.04.2014, which demanded service tax from a company providing services to its members. Relying on the principle of mutuality and recent Supreme Court decisions, the Court ruled that incorporated clubs were not liable to pay service tax on services to members. The demand confirmed against the first SCN was deemed void, allowing the petitioner to challenge the demand in the second SCN separately. The writ petition was granted without costs, and the related Miscellaneous Petition was closed.</description>
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    <pubDate>Tue, 17 Dec 2019 00:00:00 +0530</pubDate>
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      <title>2020 (1) TMI 198 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=390585</link>
      <description>The High Court quashed the impugned order regarding the first Show Cause Notice (SCN) dated 21.04.2014, which demanded service tax from a company providing services to its members. Relying on the principle of mutuality and recent Supreme Court decisions, the Court ruled that incorporated clubs were not liable to pay service tax on services to members. The demand confirmed against the first SCN was deemed void, allowing the petitioner to challenge the demand in the second SCN separately. The writ petition was granted without costs, and the related Miscellaneous Petition was closed.</description>
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      <pubDate>Tue, 17 Dec 2019 00:00:00 +0530</pubDate>
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