2023 (10) TMI 495

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....Shri T. Rama Murthy, CA For the Respondent : Shri V. Srikanth Rao, AR ORDER [ Order per : R. MURALIDHAR ] The Appellant is a club, wherein, basically the services are provided to its Members and not to any other third party. The Appellant was issued Show Cause Notice on the following grounds. a) On account of non-payment of Service Tax on the Membership Fee and other fee collected from th....

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....cts, can certainly be said to be constituted under those Acts. This being the case, we accept the argument on behalf of the respondents that incorporated clubs or associations or prior to 1st July, 2012 were not included in the Service Tax net. 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 Young Men's ....