https://www.taxtmi.com/caselaws?id=750921 The AAAR set aside the AAR's ruling on club and association services taxability, finding violations of natural justice. The AAR had based its decision on a retrospective amendment that was not operational when the ruling was pronounced on 27.09.2021, as the amendment only came into force on 1.1.2022. Additionally, different AAR members decided the case than those who heard it, violating natural justice principles. The matter was remanded to AAR for fresh consideration of the application regarding mutuality principle and taxability of services like accommodation, restaurant, and recreational facilities provided to members. en-us Tue, 20 Feb 2024 00:00:00 +0530 Wed, 30 Apr 2025 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750921 The AAAR set aside the AAR's ruling on club and association services taxability, finding violations of natural justice. The AAR had based its decision on a retrospective amendment that was not operational when the ruling was pronounced on 27.09.2021, as the amendment only came into force on 1.1.2022. Additionally, different AAR members decided the case than those who heard it, violating natural justice principles. The matter was remanded to AAR for fresh consideration of the application regarding mutuality principle and taxability of services like accommodation, restaurant, and recreational facilities provided to members. Case-Laws GST Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750921