https://www.taxtmi.com/caselaws?id=788880 Amounts collected by a charitable club or association from members toward subscriptions, membership fees, deposits and allied receipts were treated as non-taxable under club or association service because the receipts arose within a mutual member relationship. The controlling principle applied was mutuality: payments collected from members for facilities, services and advantages provided to those members do not constitute taxable service receipts in the relevant period. Relying on the Supreme Court position on incorporated clubs and associations, the text states that such member-to-club receipts fell outside the service tax net. Accordingly, the demand, interest and penalties were unsustainable. en-us Tue, 10 Mar 2026 00:00:00 +0530 Tue, 31 Mar 2026 08:27:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788880 Amounts collected by a charitable club or association from members toward subscriptions, membership fees, deposits and allied receipts were treated as non-taxable under club or association service because the receipts arose within a mutual member relationship. The controlling principle applied was mutuality: payments collected from members for facilities, services and advantages provided to those members do not constitute taxable service receipts in the relevant period. Relying on the Supreme Court position on incorporated clubs and associations, the text states that such member-to-club receipts fell outside the service tax net. Accordingly, the demand, interest and penalties were unsustainable. Case-Laws Service Tax Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788880