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2023 (6) TMI 1326 - AT - Service TaxLevy of Service tax - Club or Membership Association Service - advance admissions/enrolment fee collected from the respective Members, who apply for club membership - period June 2005 to September 2011 - HELD THAT:- The Hon’ble Supreme Court analysing the leviability of Service Tax on the Membership fees collected by club or association in the case of STATE OF WEST BENGAL & ORS. VERSUS CALCUTTA CLUB LIMITED AND CHIEF COMMISSIONER OF CENTRAL EXCISE AND SERVICE & ORS. VERSUS M/S. RANCHI CLUB LTD. [2019 (10) TMI 160 - SUPREME COURT] held that Companies and Cooperative Societies which are registered under the respective Acts being constituted bodies under this Acts were not included in the Service Tax prior to 1.7.2012. Thus, the membership fees collected by a registered club or associations is held to be not leviable to service tax. Besides, it is found that this Tribunal in appellant’s own case COMMISSIONER OF CENTRAL TAX, BANGALURU SOUTH COMMISSIONERATE VERSUS M/S KARNATAKA GOLF ASSOCIATION AND M/S. KARNATAKA GOLF ASSOCIATION, BANGALORE VERSUS COMMISSIONER OF SERVICE TAX BANGALORE SERVICE TAX- I [2020 (3) TMI 1098 - CESTAT BANGALORE] decided the issue in favour of the appellant for a different period following the above ratio of the Hon’ble Supreme Court. There are no merit in the impugned orders and the same is set aside - appeal allowed.
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