2022 (1) TMI 767 - SCH - Service Tax

Maintainability of appeal - monetary amount involved in the appeal - Mutuality of interest - donations/contributions by non-members would be less than rupees two crores - HELD THAT - Appeal is disposed of in terms of Circular No. 17/2019 (F. No. 279/Misc.142/2007-ITJ(Pt.), dated 8th August, 2019 issued by the Department of Revenue, Ministry of Finance, leaving all questions of law open.

Summary

The Supreme Court of India in 2022 (1) TMI 767 - SC Order, heard counsel for the parties and condoned the delay. The issue of mutuality was addressed in a previous decision. The court declined to interfere in the appeal regarding donations/contributions from non-members as the tax effect was less than two crores. The appeal was disposed of in accordance with Circular No. 17/2019 issued by the Department of Revenue, Ministry of Finance, leaving all legal questions open.