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Case Law Details

Case Name : Confederation of Indian Industry Vs Commissioner of C.E. & S.T (CESTAT Chandigarh)
Appeal Number : Appeal No. ST/1207/2011 -[DB]
Date of Judgement/Order : 22/01/2020
Related Assessment Year :
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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 service tax.

Further, in the case of Calcutta Club Limited (supra) the Hon’ble Apex Court further observed that as under:-

“84. We are therefore of the view that the Jharkhand High Court and the Gujarat High Court are correct in their view of the law in following Young Men’s Indian Association (supra). We are also of the view that from 2005 onwards, the Finance Act of 1994 does not purport to levy service tax on members’ clubs in the incorporated form.”

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