TMI Blog2020 (3) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 31.12.2008. 2. The facts of the case are that the appellant is providing the service of Mandap Keeper Services, Exhibition Services, Management Consultancy Services, Sponsorship Services and Club and Association Services, Advertising Conventions Services, they were paying service tax thereon. During the course of Audit, it was found that the appellant was collecting membership subscriptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal Number 4184 of 2009 vide order dated 03.10.2019. Therefore, the impugned order is to be set-aside. 4. On the other hand, the Ld. AR supported the impugned order. 5. Heard the parties. 6. Considering the fact that the issue arises from the facts of the case are that whether on the membership subscription paid by the members of the appellant is liable to be service tax under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harkhand High Court and the Gujarat High Court are correct in their view of the law in following Young Men s Indian Association (supra). We are also of the view that from 2005 onwards, the Finance Act of 1994 does not purport to levy service tax on members clubs in the incorporated form. 9. As the issue has already settled that no service tax is payable on membership subscription paid by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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