https://www.taxtmi.com/caselaws?id=752468 CESTAT Kolkata allowed the appeal of an association engaged in promoting industry, trade and commerce. The tribunal held that doctrine of mutuality applied to Club or Association Service and Convention Service rendered to members, as no distinct service provider and receiver existed, making it self-service exempt from tax. Business Exhibition Service demand was unsustainable as Revenue failed to prove taxability. Extended period of limitation was inapplicable since no suppression occurred and the issue involved legal interpretation. Penalty was set aside as no intentional tax evasion was established. The impugned order was completely set aside. en-us Wed, 20 Mar 2024 00:00:00 +0530 Fri, 10 May 2024 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752468 CESTAT Kolkata allowed the appeal of an association engaged in promoting industry, trade and commerce. The tribunal held that doctrine of mutuality applied to Club or Association Service and Convention Service rendered to members, as no distinct service provider and receiver existed, making it self-service exempt from tax. Business Exhibition Service demand was unsustainable as Revenue failed to prove taxability. Extended period of limitation was inapplicable since no suppression occurred and the issue involved legal interpretation. Penalty was set aside as no intentional tax evasion was established. The impugned order was completely set aside. Case-Laws Service Tax Wed, 20 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752468