No Service Tax on Membership Fees paid by Member to Club/Association

Confederation of Indian Industry Vs Commissioner of C.E. & S.T (CESTAT Chandigarh) The issue under consideration is that whether on the membership subscription paid by the members of the appellant is liable to be service tax under ‘Club & Association Services’ or not? The same issue has been dealt by the Hon’ble Gujarat High Court in the case of Federation of Surat Textile Traders Association vs. UOI [2017 (52) STR 478 (Gujarat)] and in the case of Calcutta Club Limited (supra) wherein it has been held that the services provided by the assessee to its members is not liable to pay...