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Landmark Service Tax Judgment - Club or Association Services

Taxable Services Tax - Club or Association Services

Case Laws Related

  • STO 2014 CESTAT 11
  • Service Tax: Club services for the period 16.06.2005 to 31.3.2009: Demand: Waiver of pre-deposit and stay: Scope: Club services category stands stuck-down or ultra-virus by the Hon'ble Gujarat High Court in the case of Sports Club of Gujarat Ltd. Vs. Union of India reported in STO 2013 Guj 898 Further, the Hon'ble High Court of Jharkhand in the case of Ranchi Club Ltd. reported in STO 2012 Jhar 974 has held that even though the club had distinct legal entity, it was acting only as an agent for its members and no service tax can be charged on the said club services. Pre-deposit waived(Para 1,2).

    Stay granted unconditionally.

  • STO 2013 CESTAT 1142
  • Club or Association Services: Demand: Stay: Facilities extended to the annual members, who pays the fees on lump sum basis annually enjoy the same facilities as are allowed on daily basis to other persons by collecting the fees on daily basis: Directions issued for partial pre-deposit.

  • STO 2013 CESTAT 517
  • Club or Association Service: Whether share premia and entrance fees received from its members in lieu of a share holding conferred on such members the petitioner, a company registered under the Companies Act, 1956 constitutes a capital receipt or revenue receipt requires to be considered in the substantive appeal.

  • STO 2013 CESTAT 552
  • Club or Association Service: Service given to guests of the members is definitely classifiable under the club or association service and is taxable whereas rooms given on rent to the non-members that is the guests of other club on reciprocal basis are not covered in the definition: No bifurcation of demand Available: Pre-deposit waived and matter remanded for bifurcation of amount and fresh decision.

  • STO 2013 CESTAT 1114
  • Club or Association Service: Doctrine of mutuality exist: Pre deposit waived.

  • STO 2013 CESTAT 668
  • Club or Membership Service: Demand: Stay: Levy of service tax on interest earned on instalments: Looking to earlier Order, directions issued for partial pre deposit.

  • STO 2013 CESTAT 536
  • Club or Association Service: Interest on instalments to be included in the Taxable Value: Directions issued for partial pre deposit.

  • STO 2013 CESTAT 746
  • Club or Association Service: Appellant deserved to be granted adequate opportunity to place its case before the adjudicating authority after going through the work sheet: matter remanded.

  • STO 2012 CESTAT 927
  • Club or Association Service : Revenue provided details of advantages taken by Members for paying subscription : Appellants directed to make partial pre deposit.

  • STO 2012 CESTAT 841
  • Club or Association Service: Appellants formed by the finance of State Government and Central Government for treatment of effluent: Exemption granted for this activity.

  • STO 2012 CESTAT 806
  • Club or Association Service: Appellants registered with Maharashtra Co-operative Societies Act: Providing affluent treatment to its members: Plant set up by finance provided by Central Government and State Government : By Section 125 of Finance Act, 2012 retrospective exemption provided to affluent treatment services: Demand set aside.

  • STO 2012 CESTAT 562
  • Club or Association Service: Demand: Stay : Exemption given to charitable institutes: Major part of demand found to be time barred: Directions issued for pre deposit of partial amount.

  • STO 2012 CESTAT 531
  • Club or Association Service: In view of Notfn.No.1/2012-ST services provided by association for treatment of effluent exempted from June, 2005: Period involved being covered by the notification: Demand set aside.

  • STO 2012 Jhar 974
  • Club or Association Service : Petitioner is giving service to its members but the club is formed on the principle of mutuality and, therefore, any transaction by the club with its member is not a transaction between two parties. However, being a company, it may enter into a transaction with anybody, a 3rd person, not a member, then in that situation, this club becomes a legal entity and can certainly enter into any transaction and such transaction are not on the principle of mutuality and, therefore, may be liable to any tax as a transaction between two parties. However, when the club is dealing with its members, it is not a separate and distinct individual.

  • STO 2011 CESTAT 138
  • Service Tax: Club or Association Services: Pre-deposit: The appellant is covered by the definition of club or association and the activities also are covered by taxable service. No evidence showing acute financial difficulty has been placed. . In view of the above, balance of convenience requires that appellant should be required to deposit 25% of the service tax demanded within twelve weeks and report compliance on 06.06.11. (para 3)

  • STO 2011 CESTAT 137
  • Service Tax: Club or Association Services: Pre-deposit: The appellant is covered by the definition of club or association and the activities also are covered by taxable service. No evidence showing acute financial difficulty has been placed. In view of the above, balance of convenience requires that appellant should be required to deposit an amount of Rs. 10 lakhs within twelve weeks and report compliance on 06.06.11. (para 3)

  • STO 2010 CESTAT 583
  • Service Tax: Club or Association Services & Health Club and Fitness Centre: Demand: The entire case needs to be appreciated on the factual matrix inasmuch as the Board's circular dt. 27/7/2005, would indicate at para 10.5, that amount charged by the club to its members for sale of items such as food or beverages would not be taxable provided the documents evidencing such sales are available. This would indicate that the "Club or Association" was not required to include the cost of sale of items to the members for discharge of service tax liability. In this case it is undisputed that the membership fee (with land) collected by the appellant is towards the membership fee and towards the cost of the land. If it is the contention of the appellant that the cost of the land was transferred to their sister concern M/s. Amrutha Estates for allotting the plot to members who opted for such membership (with land), then these amounts need to be excluded from the gross value for levy of service tax. The plea of the appellant on this point merits consideration(Para 7). Both the appeals are allowed by way of remand by setting aside the impugned orders.(Para 8). 

  • STO 2010 CESTAT 38
  • Service Tax: Service rendered by Club & Association: Penalty: Penalty not to be imposed when the tax liability is discharged before issue of SCN - It is a fit case wherein the Revenue should not have imposed penalties under Section 77 & 78, as the precedent decisions have held that as per the provisions of Section 73 (3) as read with Board Circular dated 3.10.2007 will come into play when the Service Tax liability is quantified by revenue officers and paid by assessee. Accordingly, the impugned order to the extent it upholds the service tax liability and interest thereof is upheld and to the extent it upholds the penalty, is set aside. (para 5.1)

  • STO 2009 CESTAT 1134
  • Service Tax: Club and association service: Scope and liability: The amount collected towards cost of the plots which is to be allotted to the members on their options, is not connected with the normal services rendered by a club or association. Prima-facie, the appellants have a strong case as far as this demand is concerned. There is another demand under the category of health club, and fitness center. The appellants pointed out that they have centers all over India and in each places, they are discharging their service tax liability. This amount includes the amounts received in respect of the centers built. All the amounts billed have not been received by the appellant. At this stage it would be difficult for us to come to a conclusion on merits. All the details have to be scrutinized to decide the issue.(Para 3,4,5).

    Pre-deposit ordered.

  • STO 2009 CESTAT 508
  • Stay: Appellant company was set up as non-profit limited company. Hon'ble High Court of Gujarat has already granted unconditional stay in a case where a society is also engaged in providing similar service. Stay allowed unconditionally.

  • STO 2009 CESTAT 704
  • Service Tax: Club or Association service: Scope: The judgments cited by the learned counsel have been clearly distinguished in the impugned order. Prima facie, the citations pertain to 'Mandap Keeper' services, while in the present case the category is 'Club or Association'. The appellant is a 'Club or Association' and there is possibility of they being covered under the said heading. However, the plea of the appellants that demands being time barred has to be considered at length. They have already deposited substantial sum. The said deposit is accepted for the purpose of contesting this case. The balance amounts are waived(Para 5).

    Stay allowed.

  • STO 2009 CESTAT 381
  • Club or Association Service: Mandap Keeper Service; Demand: Stay: Contentious issue: Applicants already paid certain amount of service tax: Pre deposit of balance amounts waived.

  • STO 2008 CESTAT 425
  • Service Tax: Stay/Dispensation of pre-deposit: Cargo Handling service: The facts relating to “Cargo Handling Services” require a closer study, which can be had at the final hearing stage. For the present, the benefit of doubt to the appellants is given in respect of some of the activities considered by the Commissioner for levy of service tax from the appellants in the category of “Cargo Handling Service”. In respect of certain other categories such as bulk-breaking, the appellants seem to have failed to make out a prima facie case.(Para 2).

    Partial pre-deposit ordered.

  • STO 2008 CESTAT 25
  • Penalty set aside: Provisions of section 80 of the Finance Act, 1994  invoked and penalty set aside on finding that the appellant rendering the services of Air Travel Agent did not pay service tax on the tickets booked by Haji Pilgrims.

  • STO 2007 CESTAT 191
  • Service Tax: Mandap keeper: Scope and liability: Appellant's club is a non-profit company registered under Section 25 of the Companies Act, 1956. It is a members' club inasmuch as every member is a shareholder and every shareholder is a member. The club is open only to its members and or to members of reciprocating or associate clubs. The recipient of services from such a members' club are not clients and no tax is attracted, since service tax is in regard to the service rendered to a client. The very issue had come up before the Hon'ble Calcutta High Court in the cases of Saturday Club Ltd. - STO 2004 Cal 110 and Dalhousie Institute - STO 2004 Cal 30 and the Hon'ble High Court held that no service tax is attracted in regard to the services rendered by a members' club. (Para 2,5).

    Appeal allowed.

     
     

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