https://www.taxtmi.com/caselaws?id=461785 An incorporated members' club was held to remain outside the service tax net on club or association services for the post-01.07.2012 period because the principle of mutuality continued to apply. The Tribunal followed the Supreme Court's ruling and held that the post-2012 definition of service, including the deeming fiction for an unincorporated association or body of persons and its members as distinct persons, did not extend to incorporated clubs. As the tax paid was not legally due, the refund sanctioned by the original authority was upheld and the Revenue's challenge failed. en-us Fri, 28 Jun 2024 00:00:00 +0530 Mon, 28 Apr 2025 20:54:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461785 An incorporated members' club was held to remain outside the service tax net on club or association services for the post-01.07.2012 period because the principle of mutuality continued to apply. The Tribunal followed the Supreme Court's ruling and held that the post-2012 definition of service, including the deeming fiction for an unincorporated association or body of persons and its members as distinct persons, did not extend to incorporated clubs. As the tax paid was not legally due, the refund sanctioned by the original authority was upheld and the Revenue's challenge failed. Case-Laws Service Tax Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461785