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2019 (12) TMI 944 - AT - Service TaxClub or Association Membership Services - appellant is an organization of persons engaged in providing common facilities - service tax payable for the period 1.6.2005 to 31.3.2007 - HELD THAT:- The issue is settled by Hon’ble Apex Court as cited by the appellants 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] where it was held that from 2005 onwards, the Finance Act of 1994 does not purport to levy service tax on members’ clubs in the incorporated form. Appeal allowed - decided in favor of appellant.
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