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2008 (6) TMI 3 - AT - Service TaxApplicability of Service tax as mandap keeper on allowing use of its space to its members by a club - held that, Income-tax is applicable if there is an income. Sales tax is applicable if there is a sale. Service tax is applicable if there is a service. Members and club both are same entity. One may be called as principal when the other may be called as agent, therefore, such transaction in between themselves cannot be recorded as income, sale or service and not liable to service tax.
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