https://www.taxtmi.com/caselaws?id=417302 The Court treated the mutuality issue as already settled by its earlier ruling in State of West Bengal v. Calcutta Club Ltd. and did not reopen that question in this appeal. On the issue of donations or contributions from non-members, the Revenue conceded that the relevant tax effect was below the threshold under Circular No. 17/2019, and the Court declined to interfere on that basis. The appeal was disposed of in terms of the Circular, while questions of law were expressly left open for future consideration. en-us Mon, 08 Nov 2021 00:00:00 +0530 Thu, 20 Jan 2022 08:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417302 The Court treated the mutuality issue as already settled by its earlier ruling in State of West Bengal v. Calcutta Club Ltd. and did not reopen that question in this appeal. On the issue of donations or contributions from non-members, the Revenue conceded that the relevant tax effect was below the threshold under Circular No. 17/2019, and the Court declined to interfere on that basis. The appeal was disposed of in terms of the Circular, while questions of law were expressly left open for future consideration. Case-Laws Service Tax Mon, 08 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417302