2020 (3) TMI 152

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....esh Kumar, Advocate for the Appellant Ms. Geetika, Authorised Representative for the Respondent ORDER Per : Mr. Ashok Jindal The appellant is in appeal against the impugned order demanding service tax under the category of 'Club & Association Service' in terms of Section 65 (25a) of the Finance Act, 1994 for the period 16.06.2005 to 31.12.2008. 2. The facts of the case are that the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e appellant submits that the appellant is not liable to pay service tax for membership subscription as levy of service tax in respect of services provided by the appellant to its member is not liable to pay service tax as held by the Hon'ble Apex Court in the case of State of West Bengal & Ors. Vs. Calcultta Club Limited in Civil Appeal Number 4184 of 2009 vide order dated 03.10.2019. Therefore, t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a Club Limited (supra) wherein it has been held that the services provided by the assessee to its members is not liable to pay service tax. 8. In the case of Calcutta Club Limited (supra) the Hon'ble Apex Court further observed that as under:- "84. We are therefore of the view that the Jharkhand High Court and the Gujarat High Court are correct in their view of the law in following You....