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Service Tax - Highlights / Catch Notes

Home Highlights October 2023 Year 2023 This

Doctrine of mutuality - Club or association service - since ...

Service Tax

October 18, 2023

Doctrine of mutuality - Club or association service - since there is a doctrine of mutuality between the appellant’s corporative society and its members, it cannot be said that a person had provided service to another person. - even as per the definition of service provided under section 65B(44) with effect from 01.07.2012, the activity between the appellant and it's members does not fall under the definition of service. - AT

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