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2023 (5) TMI 442 - SCH - Service TaxApplicability of service tax - services rendered by a club to their members as also the service tax on membership fee - subscription fee - HELD THAT:- This Court adverting to the decision in 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] observed that the said decision deals with clubs which are incorporated but insofar as the present respondent is concerned, the same is an unregistered institution and is not incorporated under any provisions of law. With this observation, notice was issued in this case. Considering the nature of the case, leave is granted.
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