Does the Doctrine of Mutuality Exempt Clubs from Service Tax? Examining Liability Post-July 2012 Amendments.

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....Doctrine of mutuality - Liability to pay service tax Club or Association services or not - the definition in Sec 65 (25aa), w.e.f. 01.07.2012, also specifically excludes – any body established or constituted by or under any law for the time being in force. The Appellant is a body registered or incorporated under the Andhra Pradesh Societies Registration Act, 2001. Further explanation 3(a) to Sec 65(44) does not apply to members’ Club/Association, which are incorporated. - AT....