Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 1639 - AT - Service TaxTaxability - Club or Association Service - demand of service tax - Held that:- The issue with regard to taxability on such service is no more res integra in view of the judgment of Hon’ble Jharkhand High Court in the case of Ranchi Club Ltd. v. Chief Commr. of C. Ex. & S.T., Ranchi Zone [2012 (6) TMI 636 - JHARKHAND HIGH COURT], where it has been held that in view of mutuality, if club provides services to its members, it cannot be said that the services are provided by one person to another person, and thus, the services provided by a club, will not fall under such taxable service - appeal allowed - decided in favor of appellant.
|