No Service Tax applicable to AGM conducted under Convention Centre, No Element of Commerciality: CESTAT [Read Order]

By Devanand T R - On July 22, 2023 5:30 pm - 2 mins read

No Service Tax Applicable to AGM Conducted under Convention Centre - Service Tax - AGM Conducted - AGM - Element of Commerciality - Doctrine of Mutuality Applies - Taxscan

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chandigarh has held that service tax is not applicable to Annual General Meeting (AGM) conducted under a convention centre, as there is no element of commerciality involved. The CESTAT upheld the principle of mutuality, which ensures that transactions within an organisation involving its members are not…

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