2014 (6) TMI 962 - HC - Service Tax

Liability of Service tax - amendment with effect from 16th June 2005 by which prima facie Club or Association appear to have been roped in - High Court held that the services rendered by any person to his client presupposes the element of commerciality and obviously this transaction must be involved with the third parties as opposed to the members of the club reported in 2004 (6) TMI 625 - CALCUTTA HIGH COURT - Apex Court dismissed the revenue s appeal as it need not want to express any final opinion with regard to the High Court judgment. Therefore the learned Trial Court had no occasion to consider the applicability of the amended provisions.

Summary

The Calcutta High Court dismissed the appeal regarding service tax liability of a club, stating that the judgment was delivered before relevant amendments. The court clarified that the issue may be considered in the future, keeping all points open. (Case citation: 2014 (6) TMI 962 - CALCUTTA HIGH COURT)