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2016 (12) TMI 1697 - AT - Service TaxLiability of service tax - Club or Association Service - transaction is between the club and members of the said club - Held that: - The tax liability of the appellant during the impugned period cannot be legally sustained - reliance placed in the case of SPORTS CLUB OF GUJARAT LTD Versus UNION OF INDIA & 3 [2013 (7) TMI 510 - GUJARAT HIGH COURT], where it was held that Section 65(25a), Section 65(105) (zzze) and Section 66 as incorporated / amended to the extent that the said provisions purport to levy service tax in respect of services purportedly provided by the petitioner club to its members, to be ultra vires - appeal allowed - decided in favor of appellant.
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