Service Tax on Non-Profit Clubs is Unconstitutional: Telangana HC

Jubilee Hills International Centre Vs Union of India And Another (Telangana High Court) In the case of Jubilee Hills International Centre vs Union of India, the Telangana High Court considered a writ petition challenging the constitutional validity of Clause (25a) and Clause (105)(zzze) of Section 65 of the Finance Act, 1994. The petitioner is a registered Press Club under the Andhra Pradesh (Telangana Area) Public Societies Registration Act, operating as a social and recreational association funded by member contributions through entrance fees, subscriptions, and other charges. The club func...