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Commissioner Versus Sri Mulam Club

Demand of service tax - Mandap Keeper service - Supreme Court dismissed the appeal filed by Revenue since the tax effect in the present appeal is a meagre one. The appeal was filed against the decision of Trbinal [2005 (5) TMI 2 - CESTAT, BANGALORE]; .....

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of "Members Club" and has finally concluded that "Members" and "Club" both are same entity. It is held that one may be called as "principal" when the other may be called as "agent", therefore, such transaction in between themselves cannot be recorde .....

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