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2020 (1) TMI 1216 - AT - Service TaxClub Membership and Associations services - validity of section 65(105)(zzze) of the Finance Act, 1994 - period prior to 01 July, 2012 - HELD THAT:- The matter is no longer res integra as section 65(105)(zzze) of the Finance Act, has already been held ultra vires by the Gujarat High Court in SPORTS CLUB OF GUJARAT LTD VERSUS UNION OF INDIA & 3 [2013 (7) TMI 510 - GUJARAT HIGH COURT] where it was declared that Section 65(25a), Section 65(105)(zzze) and Section 66 of the Finance (No. 2) Act, 1994 as incorporated/amended by the Finance Act, 2005 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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