https://www.taxtmi.com/caselaws?id=773701 Service tax on club or association contributions was held unsustainable for the disputed period because the levy was barred by mutuality, and the later amendment extending tax to non-member contributions applied only from 01.05.2011, not retrospectively. Demands under Business Exhibition service and Renting of Immovable Property service were not finally determined on the existing record because the factual basis, taxable classification, and possible small scale service provider exemption required fresh examination. The club-related demand was annulled, while the other two demands were remanded for reconsideration on taxability and exemption. en-us Mon, 23 Jun 2025 00:00:00 +0530 Fri, 27 Jun 2025 08:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773701 Service tax on club or association contributions was held unsustainable for the disputed period because the levy was barred by mutuality, and the later amendment extending tax to non-member contributions applied only from 01.05.2011, not retrospectively. Demands under Business Exhibition service and Renting of Immovable Property service were not finally determined on the existing record because the factual basis, taxable classification, and possible small scale service provider exemption required fresh examination. The club-related demand was annulled, while the other two demands were remanded for reconsideration on taxability and exemption. Case-Laws Service Tax Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773701