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2020 (3) TMI 152 - AT - Service TaxClub & Association Service - appellant was collecting membership subscription from its members but started paying service tax only w.e.f. 01.01.2009, but prior to that the membership subscription they have not paid service tax - demand of service tax - HELD THAT:- The issue has been dealt by the Hon’ble Gujarat High Court in the case of Federation of Surat Textile Traders Association vs. UOI [2015 (10) TMI 1582 - GUJARAT HIGH COURT] and in the case of Calcutta Club Limited [2019 (10) TMI 160 - SUPREME COURT] wherein it has been held that the services provided by the assessee to its members is not liable to pay service tax. As the issue has already settled that no service tax is payable on membership subscription paid by the members of the appellant for providing services by the appellant to its members - the appellant is not liable to pay service tax - appeal allowed - decided in favor of appellant.
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