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Service Tax - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Club and association services - Doctrine of mutuality applies - ...


Mutuality Doctrine: Club Services Exempt from Sales Tax; Service Tax Applies to Incorporated Clubs Since 2005.

October 5, 2019

Case Laws     Service Tax     SC

Club and association services - Doctrine of mutuality applies - Not liable to sales tax - from 2005 onwards there is levy service tax on members’ clubs in the incorporated form - the expression “body of persons” cannot possibly include within it bodies corporate.

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