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    <title>2024 (6) TMI 1471 - CESTAT AHMEDABAD</title>
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    <description>Tribunal ruled that a club&#039;s arrangement with caterers for member services does not constitute taxable rent or commercial activity. The court found no transfer of immovable property possession, emphasized the principle of mutuality, and concluded the club&#039;s activities were non-commercial and exclusively for member benefits. Service tax was not applicable to amounts retained for shared expenses. The appeal was allowed, exempting the club from service tax liability.</description>
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      <description>Tribunal ruled that a club&#039;s arrangement with caterers for member services does not constitute taxable rent or commercial activity. The court found no transfer of immovable property possession, emphasized the principle of mutuality, and concluded the club&#039;s activities were non-commercial and exclusively for member benefits. Service tax was not applicable to amounts retained for shared expenses. The appeal was allowed, exempting the club from service tax liability.</description>
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