Service Tax on Club Services Unconstitutional: Telangana HC Follows SC Ruling

Secunderabad Club Vs Assistant Commissioner of Customs (Telangana High Court) Telangana High Court considered a writ petition filed by Secunderabad Club challenging the constitutional validity of Section 65(105)(zzzzv) of the Finance Act, 1994, as introduced by the Finance Act, 2011, which sought to levy service tax on specified services provided by clubs to their members. The petitioner argued that the levy was unconstitutional, relying on earlier judicial precedents. The High Court noted that this very issue had already been examined in detail in a previous case—Jubilee Hills International...