2015 (8) TMI 1396

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..... rt] has held that rendering of services by the club to its members is not taxable under the category of Club or Association Service - appeal allowed - decided in favor of appellant. - Appeal No. ST/690/2010 - - - Dated:- 4-8-2015 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Mr. Makrand Joshi, Advocate for the appellant Shri R.K. Das, Dy. Commissioner .....

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..... on from the members who wish to join this club. In return for such membership the person can attend seminars, lectures or other social / cultural / musical functions/medical treatment, etc. organised by the appellant. Both the lower authorities have held against the appellant after reading of the definition of Club or Association Service under Section 65(25a) of the Finance Act, 1994 and Section 6 .....

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