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2015 (6) TMI 196 - AT - Service TaxDemand of the service tax - club or Association services - Held that:- High Court of Gujarat in the case of Sports Club of India Special [2013 (7) TMI 510 - GUJARAT HIGH COURT] wherein their Lordships have struck down the provisions of section 65(25A), section 65(105)(zzze) of the Finance Act, 1994 in respect of the leviability of service tax by the club on its members. This ratio has been followed by the Tribunal in the case of Matunga Gymkhana in [2015 (1) TMI 1146 - CESTAT MUMBAI]. The ratio of the decisions will squarely apply in this case and in the favour of the appellant. - decided in favour of assessee.
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