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Service Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Club or Association service - principles of mutuality - As there ...

Service Tax

February 26, 2020

Club or Association service - principles of mutuality - As there is no distinction between the identity of the members and the identity of the club, there is no service provider – service recipient relationship in such transactions. Therefore, no service tax can be levied upon the appellant.- AT

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