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2017 (12) TMI 1537 - AT - Service TaxClub or association services - The case of the department is that the respondents are liable to pay service tax on the subscription amount collected from its members - Held that: - The Hon ble High Court of Jharkhand in the case of Ranchi Club Ltd. [2012 (6) TMI 636 - Jharkhand High Court] had analyzed the issue and held that the club is formed on the principle of mutuality and therefore any transaction of the club with its members is not a transaction between two parties and therefore not subject to levy of service tax - demand set aside - appeal dismissed - decided against Revenue.
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