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2019 (1) TMI 435 - AT - Service TaxClub or Association Service - Admission Fee, Membership Fee, Establishment Expenses, collected by the appellant from its members - amount retained for earning ‘carbon credits’ - doctrine of mutuality - service by an association to its own members - service or not? - liability of service tax - Held that:- The Division Bench of CESTAT Chennai in a recent decision, in M/S. COSMOPOLITAN CLUB VERSUS CCE & ST, MADURAI [2018 (2) TMI 1052 - CESTAT CHENNAI] has held that if a Club provides any service to its members may be in any form, then it is not a service by one to another in the light of decisions as foundational facts of existence of two legal entities in such transactions is missing The appellants were an organization and hence the service provided to its own members cannot come within the scope of taxable services for the purpose of Finance Act, 1994. The demand of service tax in respect of membership fee, admission fee, establishment expenses, membership renewal fee etc. as also amount retained in connection with service provided by appellants to its members for earning ‘carbon credits’ will not be liable to service tax - demand set aside. Appeal allowed - decided in favor of appellant.
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