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2017 (10) TMI 708 - AT - Service TaxClub or Association Service - consideration received from members - Section 65(25a) read with sub-clause (zzze) of Clause (105) of Section 65 of Finance Act, 1994 - Held that: - the Tribunal in the case of Federation of Indian Chambers of Commerce and Industry [2014 (5) TMI 183 – CESTAT New Delhi] examined almost similar set of facts and concluded that the appellants are engaged in activities having objectives which amounts to public service and are of a charitable nature and relying in the case of Sports Club of Gujarat Ltd. [2013 (7) TMI 510 - GUJARAT HIGH COURT] held that the service provided by the appellant is not authorized for levy and collection of service tax under club or association service as the Hon’ble High Court held the same as constitutionally invalid - demand set aside - appeal allowed - decided in favor of appellant.
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