https://www.taxtmi.com/caselaws?id=393859 The court allowed the writ petition, setting aside the impugned order and closing the connected matters without costs. The court concluded that the Finance Act did not intend to levy service tax on members' clubs in incorporated form from 2005 onwards, following the Supreme Court's decision in a related case. The court highlighted that an entity "established or constituted" under any law could be excluded from the definition of a "club or association," clarifying that the term "body of persons" did not include incorporated companies or cooperative societies. en-us Mon, 09 Mar 2020 00:00:00 +0530 Tue, 24 Mar 2020 11:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393859 The court allowed the writ petition, setting aside the impugned order and closing the connected matters without costs. The court concluded that the Finance Act did not intend to levy service tax on members' clubs in incorporated form from 2005 onwards, following the Supreme Court's decision in a related case. The court highlighted that an entity "established or constituted" under any law could be excluded from the definition of a "club or association," clarifying that the term "body of persons" did not include incorporated companies or cooperative societies. Case-Laws Service Tax Mon, 09 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393859