2017 (1) TMI 1639 - AT - Service Tax

Taxability - Club or Association Service - demand of service tax - Held that - The issue with regard to taxability on such service is no more res integra in view of the judgment of Hon ble Jharkhand High Court in the case of Ranchi Club Ltd. v. Chief Commr. of C. Ex. & S.T., Ranchi Zone 2012 (6) TMI 636 - JHARKHAND HIGH COURT , where it has been held that in view of mutuality, if club provides services to its members, it cannot be said that the services are provided by one person to another person, and thus, the services provided by a club, will not fall under such taxable service - appeal allowed - decided in favor of appellant.

Summary

The judgment pertains to the demand of service tax under the category of 'Club or Association Service'. The tribunal referred to previous judgments from the Jharkhand High Court and Gujarat High Court, stating that services provided by a club to its members are not taxable due to the principle of mutuality. The appeal was allowed in favor of the appellant based on this legal precedent.