Services rendered by club to its members is self-service not taxable under service tax

Rajasthan Co-operative Dairy Federation Limited Vs Commissioner, Central Excise (CESTAT Delhi)

Facts- M/s Rajasthan Cooperative Dairy Federation Limited is registered as an Apex Society under the Rajasthan Co-operative Societies Act, 2001 for implementation of ‘Operation Milk Flood’ in the State. The District Milk Cooperative Societies and the milk unions formed under the same Act are members of the appellant Apex Society. The appellant is responsible for planning policies, financial resource mobilizatio

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