TMI BlogCourt Rules No Service Tax on Club's Advance Fees Due to Mutuality of Interest with Members.Club and Association Service - Levy of service tax - advance entrance/enrollment fee collected from prospective members - Mutuality of interest - there being mutuality of interest between the club and its members, there is no transfer of ownership of the service - Demand set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|