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of <h1>Incorporated club relieved from membership service tax liability after higher bench precedent, impugned demand set aside</h1> <h3>Rajpath Club Limited Versus Commissioner of Central Excise & ST, Ahmedabad </h3> Rajpath Club Limited Versus Commissioner of Central Excise & ST, Ahmedabad - TMI Issue concerns levy of service tax on 'Membership of Club or Association services.' Various High Court decisions, including Sports Club of Gujarat Ltd., led to referral to the Larger Bench of the Supreme Court in State of West Bengal v. Calcutta Club Ltd. The Larger Bench held: '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. 85. The appeals of the Revenue are, therefore dismissed. Writ Petition (Civil) No.321 of 2017 is allowed in terms of prayer (i) therein. Consequently, show-cause notices, demand notices and other action taken to levy and collect service tax from incorporated members' clubs are declared to be void and of no effect in law.' Applying that precedent, the appellant, an incorporated club, is not liable for service tax under Member of Club or Association Services; the impugned order is set aside and the appeal allowed.
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