https://www.taxtmi.com/caselaws?id=767859 CESTAT Bangalore ruled on service tax liability for club services. The tribunal held that club membership fees are exempt from service tax following SC precedent in State of West Bengal v. Calcutta Club Limited, which established that incorporated member clubs are not subject to service tax from 2005 onwards under Finance Act 1994. Entertainment fees, cultural program fees, residential facilities, and health services for club members were similarly exempted under the mutuality doctrine. However, outlet handling charges for external organizations were upheld as taxable under Business Support Services, and bank commissions for card swiping services remained taxable under Business Auxiliary Services. Extended limitation period and penalties were rejected. en-us Tue, 18 Mar 2025 00:00:00 +0530 Thu, 27 Mar 2025 08:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767859 CESTAT Bangalore ruled on service tax liability for club services. The tribunal held that club membership fees are exempt from service tax following SC precedent in State of West Bengal v. Calcutta Club Limited, which established that incorporated member clubs are not subject to service tax from 2005 onwards under Finance Act 1994. Entertainment fees, cultural program fees, residential facilities, and health services for club members were similarly exempted under the mutuality doctrine. However, outlet handling charges for external organizations were upheld as taxable under Business Support Services, and bank commissions for card swiping services remained taxable under Business Auxiliary Services. Extended limitation period and penalties were rejected. Case-Laws Service Tax Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767859