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    <title>2020 (3) TMI 1156 - CESTAT HYDERABAD</title>
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    <description>The Tribunal held that the club&#039;s activities providing services to its members were not liable to service tax due to the principle of mutuality and the absence of a service provider and recipient relationship. Citing legal precedents and the Jharkhand High Court judgment, the Tribunal set aside the service tax demand, aligning with the non-levy of service tax on members&#039; clubs established by higher courts. The decision clarified the taxability of services by clubs to members, emphasizing the mutuality principle and existing legal positions.</description>
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    <pubDate>Mon, 20 Jan 2020 00:00:00 +0530</pubDate>
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      <description>The Tribunal held that the club&#039;s activities providing services to its members were not liable to service tax due to the principle of mutuality and the absence of a service provider and recipient relationship. Citing legal precedents and the Jharkhand High Court judgment, the Tribunal set aside the service tax demand, aligning with the non-levy of service tax on members&#039; clubs established by higher courts. The decision clarified the taxability of services by clubs to members, emphasizing the mutuality principle and existing legal positions.</description>
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      <pubDate>Mon, 20 Jan 2020 00:00:00 +0530</pubDate>
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