2013 (7) TMI 510 - HC - Service Tax

Club Membership - Constitutionality of section 65(105) - laiblity for service tax - Whether services provided by the assessee club to its members would be liable to service tax - the club is rendering service or selling any commodity to its members for a consideration then whether the amounts to sale or not – Held that:- Section 65(25a), Section 65(105) (zzze) and Section 66 as incorporated / amended 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 – decided in favour of assessee.

Decision in Joint Commercial Tax Officer Vs. The Young Mens' Indian Association (1970 (2) TMI 87 - SUPREME COURT OF INDIA) and Decision of Full bench in case of Commissioner of Income Tax Vs. Ranchi Club Limited [2012 (6) TMI 636 - Jharkhand High Court] followed.