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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