Club or Association service - principles of mutuality - As there ...
No Service Tax on Club Services Due to Mutuality Principle - No Distinction Between Members and Club.
February 26, 2020
Case Laws Service Tax AT
Club or Association service - principles of mutuality - As there is no distinction between the identity of the members and the identity of the club, there is no service provider – service recipient relationship in such transactions. Therefore, no service tax can be levied upon the appellant.- AT
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