https://www.taxtmi.com/caselaws?id=442454 An incorporated or statutorily registered association was held not liable to service tax as a club or association for the relevant period unless the department proved that it rendered a taxable service for consideration. As the record did not establish that the amounts collected from members represented taxable consideration for any identifiable service, the demand failed and the consequential penalties could not be sustained. The assessee's status as a registered society also supported the conclusion that the receipts were outside the service tax net on the facts shown. en-us Wed, 30 Aug 2023 00:00:00 +0530 Sat, 02 Sep 2023 07:50:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442454 An incorporated or statutorily registered association was held not liable to service tax as a club or association for the relevant period unless the department proved that it rendered a taxable service for consideration. As the record did not establish that the amounts collected from members represented taxable consideration for any identifiable service, the demand failed and the consequential penalties could not be sustained. The assessee's status as a registered society also supported the conclusion that the receipts were outside the service tax net on the facts shown. Case-Laws Service Tax Wed, 30 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442454