High Court Rules Service Tax on Club Services Invalid; No Legislative Basis for Tax on Member Services.

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....Club and Association service - in view of the decision of HC where the levy was declared ultra vires, we hold that there are no operative legislative provisions of the Act legitimizing the levy and collection of service tax from the appellants, for providing "club or association" service, in so far as these relate to any services provided to members of these appellants. - AT....