No Service Tax on service provided by the club to its members

MPC Gymkhana Vs C.C.E. & S.T. Vadodara (CESTAT Ahmedabad)

As per the facts of the case, the appellant club has recovered charges towards short term accommodation from its club members and affiliated club members. This issue has been considered by the larger bench of the Hon’ble Supreme Court in the case of CALCUTTA CLUB LTD.(supra) wherein, it was held that the club and club members are not different entity therefore, the service provided by the club to its members does not fall under the provision of service according

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