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2009 (8) TMI 667 - GUJARAT HIGH COURTMandap Keeper Service - Whether the petitioners, who are basically engaged in promoting different sports, are liable to pay service tax on the services rendered by it to its members? Petitioners are members club and not prietary club. Held that- service tax cannot be imposed twice by demanding from person carrying out business of Mandap Keeper and from members club for using space for construction or using it as Mandap. Question of imposition of service tax not arise when transfer of property absent. Both member and club are same entity. Use of premises by members of club not means letting out. Member club not covered under Mandap Keeper Service. Demand set aside.
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