https://www.taxtmi.com/caselaws?id=762575 CESTAT Ahmedabad allowed the appeal partially, setting aside service tax demands under Club or Association Services and Event Management Services. The tribunal held that membership contributions from club members do not attract service tax under Club or Association Services, following SC precedent in Calcutta Club case. For Event Management Services, the tribunal found the appellant was a host, not service provider, making the demand untenable. The demand for sponsorship services was confirmed as the appellant failed to effectively challenge it. Time limitation issues were not examined since primary demands were unsustainable. en-us Mon, 02 Dec 2024 00:00:00 +0530 Tue, 03 Dec 2024 19:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762575 CESTAT Ahmedabad allowed the appeal partially, setting aside service tax demands under Club or Association Services and Event Management Services. The tribunal held that membership contributions from club members do not attract service tax under Club or Association Services, following SC precedent in Calcutta Club case. For Event Management Services, the tribunal found the appellant was a host, not service provider, making the demand untenable. The demand for sponsorship services was confirmed as the appellant failed to effectively challenge it. Time limitation issues were not examined since primary demands were unsustainable. Case-Laws Service Tax Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762575