https://www.taxtmi.com/caselaws?id=393009 The Supreme Court allowed the writ petition challenging a Show Cause Notice demanding service tax for services rendered by a company under Section 65 (105) (zzze) of the Finance Act 1994 between May 2005 and May 2010. The Court clarified that post-2012, the legislative intent was not to tax member's clubs in incorporated form, emphasizing that incorporated entities like companies are not included in the definition of "body of persons" for service tax purposes. The demand in the notice was deemed unsustainable in light of the Court's decision, and the petition was allowed without costs. en-us Wed, 04 Dec 2019 00:00:00 +0530 Tue, 03 Mar 2020 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393009 The Supreme Court allowed the writ petition challenging a Show Cause Notice demanding service tax for services rendered by a company under Section 65 (105) (zzze) of the Finance Act 1994 between May 2005 and May 2010. The Court clarified that post-2012, the legislative intent was not to tax member's clubs in incorporated form, emphasizing that incorporated entities like companies are not included in the definition of "body of persons" for service tax purposes. The demand in the notice was deemed unsustainable in light of the Court's decision, and the petition was allowed without costs. Case-Laws Service Tax Wed, 04 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393009