https://www.taxtmi.com/caselaws?id=767242 The CESTAT Chennai allowed the appeal in its entirety, setting aside service tax demands on three grounds. For club or association services, the tribunal applied the doctrine of mutuality, holding that subscription fees collected from members cannot be subjected to service tax as there is no service provider-recipient relationship between the association and its members. Regarding business auxiliary services, the demand was set aside due to lack of clarity in the show cause notice and adjudicating authority's failure to specify under which limb of the definition the appellant's activities would be covered. For renting of immovable properties, the taxable value of Rs.1,45,875 was below the threshold limit specified in notification No.33/2012, exempting it from service tax liability. en-us Wed, 12 Mar 2025 00:00:00 +0530 Thu, 13 Mar 2025 08:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767242 The CESTAT Chennai allowed the appeal in its entirety, setting aside service tax demands on three grounds. For club or association services, the tribunal applied the doctrine of mutuality, holding that subscription fees collected from members cannot be subjected to service tax as there is no service provider-recipient relationship between the association and its members. Regarding business auxiliary services, the demand was set aside due to lack of clarity in the show cause notice and adjudicating authority's failure to specify under which limb of the definition the appellant's activities would be covered. For renting of immovable properties, the taxable value of Rs.1,45,875 was below the threshold limit specified in notification No.33/2012, exempting it from service tax liability. Case-Laws Service Tax Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767242