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    <title>2020 (5) TMI 224 - KARNATAKA HIGH COURT</title>
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    <description>The High Court of Karnataka affirmed the decisions of the CESTAT, ruling in favor of the respondent club in a service tax dispute. The court held that clubs incorporated under specific laws were exempt from service tax, aligning with the principle of mutuality. The court dismissed the revenue&#039;s appeals, confirming that services provided by the club to its members were not taxable under the Finance Act, 1994. The respondent was not liable for service tax, and no costs were imposed on either party.</description>
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    <pubDate>Wed, 04 Mar 2020 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=395191</link>
      <description>The High Court of Karnataka affirmed the decisions of the CESTAT, ruling in favor of the respondent club in a service tax dispute. The court held that clubs incorporated under specific laws were exempt from service tax, aligning with the principle of mutuality. The court dismissed the revenue&#039;s appeals, confirming that services provided by the club to its members were not taxable under the Finance Act, 1994. The respondent was not liable for service tax, and no costs were imposed on either party.</description>
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      <pubDate>Wed, 04 Mar 2020 00:00:00 +0530</pubDate>
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