2015 (10) TMI 2623

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - CESTAT MUMBAI], where it was held that in view of the decision in Ranchi Club Limited (2012 (6) TMI 636 - Jharkhand High Court), on application of the principle of mutuality, services provided by the appellants to their respective members would not fall within the ambit of the taxable "club or association" service nor the consideration whether by way of subscription/ fee or otherwise received t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ze) being services provided by the Club to its members in relation to the provision of services, facilities, or advantages for a subscription or any other amount. 3. Heard both sides and considered facts and submissions made by both sides. 4. We find that matter is no longer res integra and stands decided by various judgments of the Tribunal as well as Hon ble High Courts, which are given be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X