https://www.taxtmi.com/caselaws?id=773697 CESTAT Bangalore held that service tax levy under 'Club or Association' service category was unsustainable. The appellant club provided facilities including swimming pool, tennis court, shuttle court, and accommodation to members. Applying the doctrine of mutuality, the tribunal relied on SC's decision in State of West Bengal v. Calcutta Club Limited, which established that mutuality doctrine remains applicable to incorporated and unincorporated members' clubs post-46th Constitutional Amendment adding Article 366(29A). The impugned order was set aside and appeal allowed. en-us Tue, 10 Dec 2024 00:00:00 +0530 Fri, 27 Jun 2025 08:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773697 CESTAT Bangalore held that service tax levy under 'Club or Association' service category was unsustainable. The appellant club provided facilities including swimming pool, tennis court, shuttle court, and accommodation to members. Applying the doctrine of mutuality, the tribunal relied on SC's decision in State of West Bengal v. Calcutta Club Limited, which established that mutuality doctrine remains applicable to incorporated and unincorporated members' clubs post-46th Constitutional Amendment adding Article 366(29A). The impugned order was set aside and appeal allowed. Case-Laws Service Tax Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773697