https://www.taxtmi.com/caselaws?id=393954 The Tribunal ruled in favor of the appellant, holding that they are not liable to pay Service Tax on the "advance entrance/enrollment fee" collected from prospective members. The decision was based on the principle of mutuality of interest between the club and its members, as established in previous judgments by the Supreme Court and High Court. The Tribunal allowed the appeal by the appellant and dismissed the appeal by the Revenue, concluding that there was no transfer of ownership of the service. en-us Mon, 17 Feb 2020 00:00:00 +0530 Thu, 26 Mar 2020 12:04:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393954 The Tribunal ruled in favor of the appellant, holding that they are not liable to pay Service Tax on the "advance entrance/enrollment fee" collected from prospective members. The decision was based on the principle of mutuality of interest between the club and its members, as established in previous judgments by the Supreme Court and High Court. The Tribunal allowed the appeal by the appellant and dismissed the appeal by the Revenue, concluding that there was no transfer of ownership of the service. Case-Laws Service Tax Mon, 17 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393954