https://www.taxtmi.com/caselaws?id=768191 CESTAT Ahmedabad ruled that incorporated societies providing club or association services are not liable for service tax post-1st July 2012 amendment. The tribunal held that Section 65B Explanation 3 Clause 44 creates an exception only for unincorporated associations or body of persons, treating members and clubs as different persons. Since appellants were incorporated entities, they fell outside the service tax ambit. The decision followed SC precedent in State of West Bengal v. Calcutta Club Ltd. Appeal was allowed, exempting incorporated societies from service tax liability. en-us Wed, 12 Mar 2025 00:00:00 +0530 Thu, 03 Apr 2025 07:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768191 CESTAT Ahmedabad ruled that incorporated societies providing club or association services are not liable for service tax post-1st July 2012 amendment. The tribunal held that Section 65B Explanation 3 Clause 44 creates an exception only for unincorporated associations or body of persons, treating members and clubs as different persons. Since appellants were incorporated entities, they fell outside the service tax ambit. The decision followed SC precedent in State of West Bengal v. Calcutta Club Ltd. Appeal was allowed, exempting incorporated societies from service tax liability. Case-Laws Service Tax Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768191