2022 (11) TMI 344 - SCH - Service Tax

Levy of Service Tax - Club and association services - appellant is an association of its members - applicability of principles of mutuality - time limitation - whether the services provided by the appellant to its own members (who are also separate legal entities) can be considered as service provided by one entity to another? - HELD THAT - The Central Excise and Service Tax Appellate Tribunal has relied upon a decision of this Court in STATE OF WEST BENGAL ORS. VERSUS CALCUTTA CLUB LIMITED AND CHIEF COMMISSIONER OF CENTRAL EXCISE AND SERVICE ORS. VERSUS M/S. RANCHI CLUB LTD. 2019 (10) TMI 160 - SUPREME COURT where it was held that from 2005 onwards, the Finance Act of 1994 does not purport to levy service tax on members clubs in the incorporated form. The appeal is dismissed.

Summary

The Supreme Court of India in 2022 (11) TMI 344 - SC Order, with judges Dr. D.Y. Chandrachud and Ms. Hima Kohli, dismissed the appeal as the Central Excise and Service Tax Appellate Tribunal relied on a previous court decision in State of West Bengal v Calcutta Club Limited [1 (2019) 19 SCC 107]. The delay was condoned, and any pending application was disposed of.