No Service Tax on Membership Fees paid by Member to Club/Association

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 Ca

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