Order Date – 27 April 2023

Parties: Gujarat Club Vs Commissioner of Central Excise & ST, Ahmedabad

Facts –

• The Appellant, Gujarat Club, received subscription towards sale of play cards and for playing play cards from the Members.

Issue –

• Whether the subscription received towards sale of play cards and for playing play cards from the Members is liable to service tax?

Order – 

• The Tribunal observed that the issue is squarely covered by the Hon’ble Supreme Court judgment in the case of State of West Bengal vs. Calcutta Club Limited wherein the Apex Court held that since the Club consists of members and there is no different entity and relationship between the Club and its Members therefore, service to self cannot be liable to service tax. On this principle it was held that Club or Association Service between the club and its members is not taxable.
• In view of the above Apex Court judgment, it was held that the issue is no more res-integra. Accordingly, the impugned order is set-aside and the appeal is allowed.