https://www.taxtmi.com/caselaws?id=271093 The appellant, a cooperative sugar factory federation, was subjected to a demand for service tax for "Club's or Association's Membership Services." The adjudicating authority and Commissioner (Appeals) upheld this demand under the category of 'Club or Association Services' as per the Finance Act, 1994. However, reviewing previous decisions, including those of the Hon'ble Gujarat High Court and Tribunal, it was established that such taxation on club memberships exceeded legislative competence. Consequently, the appellant's appeal was allowed, with the impugned order deemed unsustainable, granting consequential relief. en-us Tue, 13 Oct 2015 00:00:00 +0530 Wed, 27 Jan 2016 06:30:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271093 The appellant, a cooperative sugar factory federation, was subjected to a demand for service tax for "Club's or Association's Membership Services." The adjudicating authority and Commissioner (Appeals) upheld this demand under the category of 'Club or Association Services' as per the Finance Act, 1994. However, reviewing previous decisions, including those of the Hon'ble Gujarat High Court and Tribunal, it was established that such taxation on club memberships exceeded legislative competence. Consequently, the appellant's appeal was allowed, with the impugned order deemed unsustainable, granting consequential relief. Case-Laws Service Tax Tue, 13 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271093