Doctrine of Mutuality: CESTAT Quashes Service Tax Demand on Association Subscription Fees [Read Order]

ITAT rules that membership fees and donations collected by associations are non-taxable due to the doctrine of mutuality and lack of service consideration
By Nandan GK - On May 28, 2025 4:30 pm - 2 mins read
Service Tax Demand - CESTAT Quashes - CESTAT - taxscan

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed a service tax demand on association fees and donations, holding them non-taxable under the doctrine of mutuality. The assessee, Southern Region Bulk LPG Transport Owners Association, collected membership fees and donations during 2013-14. The revenue department demanded ₹8,15,236 as…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader