https://www.taxtmi.com/caselaws?id=438886 The Tribunal set aside the confirmation of service tax demand on membership fees collected by a club, ruling in favor of the appellant. It held that incorporated clubs were not liable for service tax pre-2012 and that the post-2012 definition of "service" did not alter this position, as per the Supreme Court's decision in Calcutta Club Limited. The Tribunal found the Commissioner's reliance on a specific provision of the Finance Act misplaced, ultimately allowing the appeal. en-us Mon, 29 May 2023 00:00:00 +0530 Sat, 10 Jun 2023 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438886 The Tribunal set aside the confirmation of service tax demand on membership fees collected by a club, ruling in favor of the appellant. It held that incorporated clubs were not liable for service tax pre-2012 and that the post-2012 definition of "service" did not alter this position, as per the Supreme Court's decision in Calcutta Club Limited. The Tribunal found the Commissioner's reliance on a specific provision of the Finance Act misplaced, ultimately allowing the appeal. Case-Laws Service Tax Mon, 29 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438886