Club and association service - principles of mutuality - The ...

Case Laws Service Tax

January 7, 2020

Club and association service - principles of mutuality - The Hon'ble Supreme Court has considered the provisions of the Finance Act, 1994, as it stood prior to and after passing of the Finance Act, 2005 and after 2012 after the advent of negative list with the introduction of the definition of “service” in section 65B (44) of the Finance Act, 1994 vide Finance Act, 2012 w.e.f. 01.07.2012 - In view of that demand set aside.

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Club and association service - principles of mutuality - The ...

Case Laws Service Tax

January 7, 2020

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