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Service Tax - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

Club or Association Services - in view of the mutuality and in ...


Club Services to Members Not Taxable Due to Mutuality Principle; No Separate Legal Entity Involved.

June 27, 2012

Case Laws     Service Tax     HC

Club or Association Services - in view of the mutuality and in view of the activities of the club, if club provides any service to its members may be in any form including as mandap keeper, then it is not a service by one to another as foundational facts of existence of two legal entities in such transaction is missing - HC

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