https://www.taxtmi.com/caselaws?id=793068 Collections by a member-based association used for the common benefit of its members were held not taxable as club or association service, following the settled legal position applied by the Tribunal; the service tax demand was set aside. The confirmed short-payment demand also failed because excess payments made in April, June and July had not been considered, and once those payments were given effect no shortfall remained for the relevant period; that demand was likewise set aside. As the entire demand did not survive, the associated interest and penalty also fell. en-us Tue, 23 Dec 2025 00:00:00 +0530 Mon, 08 Jun 2026 11:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793068 Collections by a member-based association used for the common benefit of its members were held not taxable as club or association service, following the settled legal position applied by the Tribunal; the service tax demand was set aside. The confirmed short-payment demand also failed because excess payments made in April, June and July had not been considered, and once those payments were given effect no shortfall remained for the relevant period; that demand was likewise set aside. As the entire demand did not survive, the associated interest and penalty also fell. Case-Laws Service Tax Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793068