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Service tax or sales tax not leviable on supplies made by club to its members

October 4, 2019[2019] 110 taxmann.com 47 (SC)
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GST/EXCISE/ST/VAT: Doctrine of mutuality is applicable to incorporated and unincorporated members' clubs even after 46th Amendment adding article 366(29-A) to Constitution of India and thus sales tax could not have been levied on such clubs for supply of food and drinks to permanent members

GST/EXCISE/ST/VAT: From 2005 onwards, Finance Act of 1994, does not purport to levy service tax on members clubs in incorporated form

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