https://www.taxtmi.com/caselaws?id=773472 CESTAT Bangalore held that a trust incorporated under the Indian Trust Act, 1882 was not liable for service tax under the 'club or association' category for the period 16.06.2005 to 30.04.2006. Following the SC decision in State of West Bengal v. Calcutta Club Ltd., incorporated clubs/associations were not included in the service tax net prior to 01.07.2012. The extended limitation period was deemed unsustainable as there was no willful suppression of facts for tax evasion. The trust had paid service tax from 01.05.2006 onwards under mistake of law after statutory explanation was inserted. Appeal allowed; penalties set aside. en-us Wed, 09 Apr 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773472 CESTAT Bangalore held that a trust incorporated under the Indian Trust Act, 1882 was not liable for service tax under the 'club or association' category for the period 16.06.2005 to 30.04.2006. Following the SC decision in State of West Bengal v. Calcutta Club Ltd., incorporated clubs/associations were not included in the service tax net prior to 01.07.2012. The extended limitation period was deemed unsustainable as there was no willful suppression of facts for tax evasion. The trust had paid service tax from 01.05.2006 onwards under mistake of law after statutory explanation was inserted. Appeal allowed; penalties set aside. Case-Laws Service Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773472