Service Tax Exempt for Admission/Enrollment Fees from Prospective Club Members

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 i...