https://www.taxtmi.com/caselaws?id=763560 CESTAT New Delhi held that seminars and workshops conducted by a trade union registered under the Trade Union Act, 1926 for its members' benefit fall under the principle of mutuality, exempting them from service tax. The tribunal ruled that services provided by the appellant to its own members cannot be taxed as "service to oneself." Relying on SC precedent in State of West Bengal v. Calcutta Club Limited, the tribunal determined that bodies constituted under specific Acts are excluded from the service tax net. The demand for service tax on convention services and delegation fees was set aside, and the appeal was allowed. en-us Thu, 19 Dec 2024 00:00:00 +0530 Mon, 23 Dec 2024 08:43:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763560 CESTAT New Delhi held that seminars and workshops conducted by a trade union registered under the Trade Union Act, 1926 for its members' benefit fall under the principle of mutuality, exempting them from service tax. The tribunal ruled that services provided by the appellant to its own members cannot be taxed as "service to oneself." Relying on SC precedent in State of West Bengal v. Calcutta Club Limited, the tribunal determined that bodies constituted under specific Acts are excluded from the service tax net. The demand for service tax on convention services and delegation fees was set aside, and the appeal was allowed. Case-Laws Service Tax Thu, 19 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763560