https://www.taxtmi.com/caselaws?id=787496 Mutuality excludes service tax on protection and indemnity fees paid as mutual premiums to an incorporated P&I club where the club and its members are not treated as distinct taxable persons. Explanation 3 to Section 65B(44) applies to an unincorporated association or body of persons and does not extend to incorporated entities. Reliance on that explanation requires the Revenue to establish the club's relevant legal status and cannot rest on a ground not raised in the show-cause notice or adjudication. Documentary evidence of incorporation and mutual premium payments supports the mutuality principle, resulting in the service tax demand being unsustainable. en-us Wed, 04 Mar 2026 00:00:00 +0530 Sat, 07 Mar 2026 08:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787496 Mutuality excludes service tax on protection and indemnity fees paid as mutual premiums to an incorporated P&I club where the club and its members are not treated as distinct taxable persons. Explanation 3 to Section 65B(44) applies to an unincorporated association or body of persons and does not extend to incorporated entities. Reliance on that explanation requires the Revenue to establish the club's relevant legal status and cannot rest on a ground not raised in the show-cause notice or adjudication. Documentary evidence of incorporation and mutual premium payments supports the mutuality principle, resulting in the service tax demand being unsustainable. Case-Laws Service Tax Wed, 04 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787496