https://www.taxtmi.com/caselaws?id=448120 CESTAT Hyderabad ruled in favor of an appellant association of house owners registered under the Andhra Pradesh Societies Registration Act, 2001, regarding service tax liability on member contributions for maintenance charges during 2011-2016. Following the SC ruling in State of West Bengal vs Calcutta Club Ltd, the tribunal held that Explanation 3(a) to Section 65B(44) does not apply to incorporated member clubs/associations. The definition under Section 65(25aa) specifically excludes bodies established under any law. The impugned order was set aside and appeal allowed. en-us Wed, 03 Jan 2024 00:00:00 +0530 Thu, 11 Jan 2024 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448120 CESTAT Hyderabad ruled in favor of an appellant association of house owners registered under the Andhra Pradesh Societies Registration Act, 2001, regarding service tax liability on member contributions for maintenance charges during 2011-2016. Following the SC ruling in State of West Bengal vs Calcutta Club Ltd, the tribunal held that Explanation 3(a) to Section 65B(44) does not apply to incorporated member clubs/associations. The definition under Section 65(25aa) specifically excludes bodies established under any law. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448120