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2016 (2) TMI 26 - AT - Service TaxClub Membership of Indian Banks - taxability - association established in 1947 of various banks as its Members and provides various activity to the member banks like organising meetings with Finance Minister, Chief Executives of various banks, intervening in court cases and representing the banking industry, issuing periodical newsletter/bulletin, giving publicity, negotiates wages between the employees union and banks. Held that:- his bench in the case of Matunga Gymkhana - [2015 (1) TMI 1146 - CESTAT MUMBAI] has held the same view that any association is not providing services to its own members and the bench relied upon the judgment of the Hon'ble High Court of Jharkhand in the case of Ranchi Club vs. Chief Commissioner of Central Excise & Service Tax, Ranchi - [2012 (6) TMI 636 - Jharkhand High Court] and also the judgment of the Honble High Court of Gujarat in the case of Sports Club of Gujarat vs. Union of India - [2013 (7) TMI 510 - GUJARAT HIGH COURT] - Demand set aside - Decided in favor of assessee.
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