PCA not liable to pay service tax under the heading “Club or Association Service”

Punjab Cricket Association Vs Commissioner of Central Excise (CESTAT Chandigarh) The Customs Excise and Service Tax Appellate Tribunal (CESTAT) Chandigarh recently addressed a case involving the service tax demand on the Punjab Cricket Association (PCA) for providing “Club or Association Services” to its members. The tribunal’s decision centered on whether PCA’s activities fell within the ambit of taxable services and the applicability of service tax. 1. Background of the Case  The case pertains to the Punjab Cricket Association (PCA) and its service tax liability for ...