Case Law Details
Karnataka Golf Association Vs Commissioner of Service Tax (CESTAT Bangalore)
CESTAT Bangalore held that admission/ enrolment fee collected from prospective members of the club cannot be subjected to levy of service tax under the category of ‘Club or Membership Association Services’. Accordingly, demand of service tax set aside.
Facts- The appellant is a society registered under Mysore Societies Registration Act, 1960. They are also registered with the Service Tax department and discharging service tax under the category of ‘Mandap Keeper service’.
On the basis of the investigation initiated by the DGCEI regarding advance admissions/enrolment fee collected from the prospective Members, who apply for club membership, it was alleged that the amounts so collected would be chargeable to Service Tax under the category of “Club or Membership Association Service”.
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