In the case of "Club or Association Service," the Tribunal ruled ...

Case Laws     Service Tax

May 11, 2024

In the case of "Club or Association Service," the Tribunal ruled in favor of the appellant, citing the principle of mutuality and previous decisions supporting their stance. Similarly, for "Convention Service" and "Business Exhibition Service," the Tribunal found no merit in the demands, emphasizing that the activities did not meet the criteria for taxation under those categories. Additionally, the Tribunal held that the demand was barred by limitation, as there was no evidence of suppression to evade tax.

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