https://www.taxtmi.com/caselaws?id=753287 CESTAT Chennai set aside service tax demands under Club or Association Services, Supply of Tangible Goods Services, and Business Auxiliary Services. The tribunal held that club-member relationships are governed by mutuality doctrine, creating no service provider-recipient relationship. Transportation services to oil companies cannot be classified as Supply of Tangible Goods Services as appellant received freight charges, not hire charges. Business Auxiliary Services demand lacked clarity on commission treatment. The matter regarding Renting of Immovable Property Services was remanded to verify if amounts exceeded threshold limits. Appeal was partly allowed with most demands set aside. en-us Mon, 27 May 2024 00:00:00 +0530 Wed, 29 May 2024 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753287 CESTAT Chennai set aside service tax demands under Club or Association Services, Supply of Tangible Goods Services, and Business Auxiliary Services. The tribunal held that club-member relationships are governed by mutuality doctrine, creating no service provider-recipient relationship. Transportation services to oil companies cannot be classified as Supply of Tangible Goods Services as appellant received freight charges, not hire charges. Business Auxiliary Services demand lacked clarity on commission treatment. The matter regarding Renting of Immovable Property Services was remanded to verify if amounts exceeded threshold limits. Appeal was partly allowed with most demands set aside. Case-Laws Service Tax Mon, 27 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753287