https://www.taxtmi.com/caselaws?id=767582 CESTAT Bangalore held that service tax demands under business exhibition services, intellectual property services, and club or association services were unsustainable. The exhibition involved only members without external participants, failing to constitute taxable service. The intellectual property agreement lacked legally protected IP rights. Membership fees fell under doctrine of mutuality per SC precedent in State of West Bengal v. Calcutta Club Ltd. Revenue's appeal regarding penalties was dismissed as underlying demands were unsustainable. en-us Thu, 13 Mar 2025 00:00:00 +0530 Fri, 21 Mar 2025 08:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767582 CESTAT Bangalore held that service tax demands under business exhibition services, intellectual property services, and club or association services were unsustainable. The exhibition involved only members without external participants, failing to constitute taxable service. The intellectual property agreement lacked legally protected IP rights. Membership fees fell under doctrine of mutuality per SC precedent in State of West Bengal v. Calcutta Club Ltd. Revenue's appeal regarding penalties was dismissed as underlying demands were unsustainable. Case-Laws Service Tax Thu, 13 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767582