2019 (11) TMI 1850

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....ri Bishan R. Shah, Chartered Accountant for the Appellant Shri S.K. Shukla, Superintendent (AR) for the Respondent RAMESH NAIR : The issue involved is levy of service tax on Membership of Club or Association services. Shri Bishan R. Shah, Learned Chartered Accountant appearing on behalf of the appellant at the outset submits that the issue is finally decided by the Larger Bench of the Hon....

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....the Gujarat High Court are correct in their view of the law in following Young Men's Indian Association (supra). We are also of the view that from 2005 onwards, the Finance Act of 1994 does not purport to levy service tax on members' clubs in the incorporated form. 85. The appeals of the Revenue are, therefore dismissed. Writ Petition (Civil) No.321 of 2017 is allowed in terms of prayer (....