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2020 (3) TMI 1156 - AT - Service TaxClub or Association Service - Mutuality of Interest - distinct entities or not - providing various facilities and advantages only to its members and collects amounts from them in the form of subscriptions, tennis fee, billiards fee, games fee, gym fee, building fund, rent for roof garden etc. - relevant period 16.06.2005 to 31.03.2009 - HELD THAT:- There is no doubt that the service has been rendered and amounts have been received for the service from the members - This specific question of law was decided by the Hon’ble High Court of Jharkhand in the case of RANCHI CLUB LTD. VERSUS CHIEF COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX [2012 (6) TMI 636 - JHARKHAND HIGH COURT]) and it was held that club is formed on the principle of mutuality and therefore if the club provides services to its members, it is not a service by one legal entity to another and is not liable to service tax. Appeal allowed - decided in favor of appellant.
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