https://www.taxtmi.com/caselaws?id=444893 CESTAT Bangalore set aside service tax demand on club's advance entrance fees for April 2012 to March 2014. Revenue alleged fees constituted taxable service under Section 65B(44) of Finance Act, 1994, not covered by negative list. CESTAT relied on SC judgment in Calcutta Club Limited case, holding doctrine of mutuality of interest applies post-July 2012. SC interpreted that "body of persons" under Section 65B(37) and Explanation 3(a) to Section 65B(44) excludes incorporated member clubs. Commissioner's order confirming demands lacked merit as mutuality principle protected incorporated clubs from service tax liability on member contributions. en-us Thu, 19 Oct 2023 00:00:00 +0530 Thu, 21 Mar 2024 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444893 CESTAT Bangalore set aside service tax demand on club's advance entrance fees for April 2012 to March 2014. Revenue alleged fees constituted taxable service under Section 65B(44) of Finance Act, 1994, not covered by negative list. CESTAT relied on SC judgment in Calcutta Club Limited case, holding doctrine of mutuality of interest applies post-July 2012. SC interpreted that "body of persons" under Section 65B(37) and Explanation 3(a) to Section 65B(44) excludes incorporated member clubs. Commissioner's order confirming demands lacked merit as mutuality principle protected incorporated clubs from service tax liability on member contributions. Case-Laws Service Tax Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444893