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Service Tax - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Club or Association Service - Mutuality of Interest - distinct ...


Club Exempt from Service Tax Due to Mutuality of Interest Between Members and Entity, No Distinct Separate Entity Found.

March 28, 2020

Case Laws     Service Tax     AT

Club or Association Service - Mutuality of Interest - distinct entities or not - providing various facilities and advantages only to its members and collects amounts from them in the form of subscriptions, tennis fee, billiards fee, games fee, gym fee, building fund, rent for roof garden etc. - Demand set aside.

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