2017 (1) TMI 1639

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Chief Commr. of C. Ex. & S.T., Ranchi Zone [2012 (6) TMI 636 - JHARKHAND HIGH COURT], where it has been held that in view of mutuality, if club provides services to its members, it cannot be said that the services are provided by one person to another person, and thus, the services provided by a club, will not fall under such taxable service - appeal allowed - decided in favor of appellant. - S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ts Club of Gujarat Ltd. v. Union of India reported in 2013 (31) S.T.R. 645 (Guj.). In those decided cases, it has been held that in view of mutuality, if club provides services to its members, it cannot be said that the services are provided by one person to another person, and thus, the services provided by a club, will not fall under such taxable service. 3. In view of the settled position of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X