Service tax on club activities

[Murari Agrawal]

I have joined an Executive committee of a reputed Club in Kolkata. They are offering the following services:-

1) Rooms for the members & their guest upon payment of room charges

2) Charging Entrance fees

3) Dining

4) Swimming, health & Gym

5) Banquet for party by members

6) Taking advertisement charges for printing on club stationery, monthly magazine & members directory.

7) Selling tickets for various events organised in the club premises.

My question to the learned readers is that whether any or all of the above come under the purview of Service tax.

M.L.Agrawal, Kolkata

[YAGAY andSUN]

Please check the Mega exemption notification and Negative list in this regard.

[dipsang vadhel]

Generally speaking some of theservices appears to be taxable. Further,since the constitution of club as well as the details of charges being recovered etc. is not mentioned in query, hence it is not possible to comment.

AI Summary

Service tax on club services: certain member-facing activities may attract tax; exemptions turn on notification and negative list. Whether Service Tax applies to specific club activities depends on the character of each service and the statutory exemptions; the Mega Exemption Notification and the negative list must be consulted. Some activities may be taxable, but a definitive determination requires details about the club's constitution and the precise nature of charges.