Service Tax Not Applicable on Club Ads in Souvenirs or Premises

Calcutta Club Ltd. Vs Commr. of Service Tax-II (CESTAT Kolkata) CESTAT Kolkata held that club not being an advertising agency, service tax cannot be levied for advertisement published in souvenir or any display carried out in club premises. Accordingly, service tax demand set aside. Facts- The appellant is a members-only club, registered as a Public Limited Company under the Companies Act, 1956. Proceedings were initiated demanding Service Tax in respect of various services being provided by them. After due process, the Adjudicating authority confirmed the demands along with interest and penal...