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A. K. JAYASANKARAN NAMBIAR, EASWARAN S.
KERALA STATE-EX-SERVICES LEAGUESTATE COMMITTEE – Appellant
Versus
COMMISSIONER OF CENTRAL EXCISE CUSTOMS AND SERVICE TAX – Respondent
JUDGMENT :
A.K. JAYASANKARAN NAMBIAR, J.
1. As all these appeals involve a common issue and are preferred against a common order dated 12.12.2017 of the Customs, Excise and Service Tax Appellate Tribunal, Bangalore, they are taken up together for consideration and disposed by this common judgment.
2. The brief facts necessary for disposal of these appeals are as follows:
3. The issue in these appeals arises from the notices issued to the appellant in 1998 asking it to register itself as a
A charitable society providing security services is deemed a commercial concern under the Finance Act, 1994, thus liable for service tax despite its non-profit status.
Incorporated associations are exempt from service tax due to the mutuality principle, as they do not engage in commercial transactions with their members.
Incorporated members' clubs are not subject to service tax under mutuality principles; service tax demand against the appellant based on erroneous distinction from P&I Club rejected.
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