https://www.taxtmi.com/caselaws?id=291214 The Tribunal ruled in favor of the Appellant, a club service provider, in a tax dispute regarding minimum billing charges received from members for non-provision of service. The Tribunal held that such amounts were not taxable before 1-7-2012 as they did not align with the definition of taxable service. For the period after 1-7-2012, the Tribunal upheld the tax already paid by the Appellant. Additionally, the Tribunal found the tax demand for the period 2007 to 2012 to be time-barred due to the department dropping the audit query on minimum billing taxability before 2007. The Tribunal allowed the appeal, setting aside the tax demand. en-us Fri, 09 Aug 2019 00:00:00 +0530 Mon, 02 Nov 2020 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291214 The Tribunal ruled in favor of the Appellant, a club service provider, in a tax dispute regarding minimum billing charges received from members for non-provision of service. The Tribunal held that such amounts were not taxable before 1-7-2012 as they did not align with the definition of taxable service. For the period after 1-7-2012, the Tribunal upheld the tax already paid by the Appellant. Additionally, the Tribunal found the tax demand for the period 2007 to 2012 to be time-barred due to the department dropping the audit query on minimum billing taxability before 2007. The Tribunal allowed the appeal, setting aside the tax demand. Case-Laws Service Tax Fri, 09 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291214