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2014 (6) TMI 34 - AT - Service TaxClub or Association service - principle of mutuality - Held that:- In light of the judgment of Jharkhand High Court in Ranchi Club Ltd. vs. CCE & ST, Ranchi Zone reported in [2012 (6) TMI 636 - Jharkhand High Court] and of the Gujarat High Court in Sports Club of Gujarat Ltd. vs. Union of India reported in [2013 (7) TMI 510 - GUJARAT HIGH COURT], both of which had followed the judgment of the Supreme Court in Joint Commercial Tax Officer, Harbour Division, II - Madras vs. The Young Men’s Indian Association reported in [1970 (2) TMI 87 - SUPREME COURT OF INDIA], the position is no longer res-integra. The services provided by a club to its members is covered by the principle of mutuality and would not amount of rendition of service by one person to another and therefore would not amount to a taxable service - Decided in favour of assessee.
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