{"id":4556,"date":"2025-06-27T08:05:34","date_gmt":"2025-06-27T02:35:34","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=4556"},"modified":"2025-06-27T08:05:34","modified_gmt":"2025-06-27T02:35:34","slug":"club-not-liable-for-service-tax-on-member-services-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/club-not-liable-for-service-tax-on-member-services-cestat","title":{"rendered":"Club Not Liable for Service Tax on Member Services | CESTAT"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000399960\/club-was-exempt-from-service-tax-on-services-provided-to-members-based-on-mutuality-principle-cestat\">Commissioner Of Service Tax, Ahmedabad Versus Rajpath Club Ltd. (2025) 31 Centax 213 (Tri.-Ahmd)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>S\/Shri Somesh Arora<\/strong>, Member (J) &amp; <strong>Satendra Vikram Signh<\/strong>, Member (T)<\/li>\n<li><strong>Shri Mohit Agarwal<\/strong>, Commissioner (AR), for the Appellant.<\/li>\n<li><strong>S\/Shri Bishan R. Shah<\/strong>, Chartered Accountant &amp; <strong>Jagrat Shah<\/strong>, Adv., for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The Appellant, a club, was subjected to Service Tax on services provided to its members. The Department relied on Section 65(105)(zzze), Section 65(25aa), and Section 66 of the Finance Act, 1994, contending that the services rendered by a club or association to its members constituted a taxable service. The Appellant contended that it operated on the principle of mutuality, whereby the club and its members were not distinct persons, and hence no service could be said to exist.<\/p>\n<p>It was submitted that even after 01-07-2012, with the introduction of the negative list regime and Explanation 3(a) to Section 65B(44) of the Finance Act, 1994, the definition of \u2018service\u2019 continued to accommodate the doctrine of mutuality in the case of incorporated clubs. The Appellant asserted that there could be no service between the club and its members, as the members collectively constituted the club. The matter was accordingly placed before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).<\/p>\n<h2><em>CESTAT Held<\/em><\/h2>\n<p>The CESTAT held that the club was not liable to pay Service Tax on services provided to its members, as there could be no service between the club and its members who were not distinct entities. The Tribunal observed that the definition of \u201cservice\u201d under Section 65B(44) of the Finance Act, 1994, even after the insertion of Explanation 3(a) with effect from 01-07-2012, was wide enough to preserve the application of the doctrine of mutuality in relation to incorporated clubs or associations. It held that there cannot be a service, and therefore no levy, between a club and its members inter se, as the members collectively constitute the club itself. Accordingly, it was concluded that no Service Tax was payable on such transactions.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li>Agra Club Ltd. v. Commissioner \u2014 2018 (7) TMI 2359-AT \u2014 Referred [Para 3.3]<\/li>\n<li>Bangalore Club v. Commissioner of Income Tax \u2014 2013 (1) TMI 343-SC \u2014 Referred [Para 3.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2012%20(25)%20S.T.R.%20514%20(Kar.)&amp;itemType=AP\">Bharti Airtel Ltd. v. State of Karnataka<\/a> \u2014 2012 (25) S.T.R. 514 (Kar.) \u2014 Referred [Para 2.28]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2012%20(26)%20S.T.R.%20401%20(Jhar.)&amp;itemType=AP\">Chief Commissioner v. Ranchi Club Ltd.<\/a> \u2014 2012 (26) S.T.R. 401 (Jhar.) \u2014 Referred [Para 2.22]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2004%20(170)%20E.L.T.%20135%20(S.C.)&amp;itemType=AP\">Collector v. Alnoori Tobacco Products<\/a> \u2014 2004 (170) E.L.T. 135 (S.C.) \u2014 Referred [Para 2.27]<\/li>\n<li>Commissioner of Income Tax v. Ranchi Club Ltd. \u2014 Patna High Court \u2014 Referred [Para 3.2]<\/li>\n<li>Commissioner of Income Tax v. Tvs Lean Logistics Ltd. \u2014 by Madras High Court \u2014 Referred [Para 2.27]<\/li>\n<li>Commissioner of Income-Tax v. Bankipur Club Ltd. \u2014 1997 (5) TMI 392-SC \u2014 Referred [Para 3.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(361)%20E.L.T.%20577%20(S.C.)&amp;itemType=AP\">Commissioner v. Dilip Kumar and Company<\/a> \u2014 2018 (361) E.L.T. 577 (S.C.) \u2014 Referred [Para 2.27]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(318)%20E.L.T.%20594%20(S.C.)&amp;itemType=AP\">Commissioner v. Grasim Industries<\/a> \u2014 2015 (318) E.L.T. 594 (S.C.) \u2014 Relied on [Para 5.1]<\/li>\n<li>Commissioner v. Karnavati Club \u2014 Service Tax Appeal No. 12428\/2018, dated 29-11-2024 by CESTAT, Ahmedabad \u2014 Referred [Paras 3.3, 5]<\/li>\n<li>Commissioner v. Rajpath Club Ltd. \u2014 Service Tax Appeal No. 12846\/2018, dated 28-6-2024 by CESTAT, Ahmedabad \u2014 Referred [Para 3.2]<\/li>\n<li>Commissioner v. Young Men&#8217;s Christian Association \u2014 2024 (10) TMI 679-Annexure \u2014 Referred [Paras 3.2, 3.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2016%20(41)%20S.T.R.%20321&amp;itemType=AP\">Emerald Leisures Ltd.<\/a> \u2014 2016 (41) S.T.R. 321 (A.A.R.) \u2014 Referred [Para 2.17]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2004%20(173)%20E.L.T.%20113%20(S.C.)&amp;itemType=AP\">Escorts Ltd. v. Commissioner<\/a> \u2014 2004 (173) E.L.T. 113 (S.C.) \u2014 Referred [Para 2.27]<\/li>\n<li>Heavy Engineering Mazdoor Union v. State of Bihar \u2014 AIR 1970 SC 82 \u2014 Referred [Para 2.10]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1981%20(8)%20E.L.T.%20328%20(Del.)&amp;itemType=AP\">J.K. Synthetics Ltd. v. Union of India<\/a> \u2014 1981 (8) E.L.T. 328 (Del.) \u2014 Referred [Para 3.3]<\/li>\n<li>Joint Commercial Tax Officer v. Young Men&#8217;S Indian Association \u2014 2024 (5) TMI 200 \u2014 Referred [Paras 2.22, 3.2, 3.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2013%20(31)%20S.T.R.%20445%20(Tribunal)&amp;itemType=AP\">Karnavati Club Ltd. v. Commissioner<\/a> \u2014 2013 (31) S.T.R. 445 (Tribunal) \u2014 Referred [Paras 3.2, 3.3, 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1997%20(89)%20E.L.T.%20247%20(S.C.)&amp;itemType=AP\">Mafatlal Industries Ltd. v. Union of India<\/a> \u2014 1997 (89) E.L.T. 247 (S.C.) \u2014 Relied on [Paras 2.21, 2.23, 2.28, 2.29, 5.3]<\/li>\n<li>Padmasundara Rao (Dead) v. State of Tamil Nadu \u2014 AIR 2002 SC 1334 \u2014 Referred [Para 2.27]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2013%20(31)%20S.T.R.%20645%20(Guj.)&amp;itemType=AP\">Sports Club of Gujarat Ltd. v. Union of India<\/a> \u2014 2013 (31) S.T.R. 645 (Guj.) \u2014 Referred [Paras 2.12, 2.18, 2.20, 2.22]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(29)%20G.S.T.L.%20545%20(S.C.)&amp;itemType=AP\">State of West Bengal v. Calcutta Club Ltd.<\/a> \u2014 2019 (29) G.S.T.L. 545 (S.C.) \u2014 Relied on [Paras 2.20, 2.22, 2.26, 2.27, 3.2, 3.3, 5, 5.1]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Commissioner Of Service Tax, Ahmedabad Versus Rajpath Club Ltd. (2025)&hellip;<\/p>\n","protected":false},"author":8,"featured_media":4566,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-4556","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Club Not Liable for Service Tax on Member Services | CESTAT<\/title>\n<meta name=\"description\" content=\"CESTAT rules no Service Tax on club services to members, upholding mutuality principle; club and members not distinct under Finance Act, 1994 provisions.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/club-not-liable-for-service-tax-on-member-services-cestat\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Club Not Liable for Service Tax on Member Services | CESTAT\" \/>\n<meta property=\"og:description\" content=\"CESTAT rules no Service Tax on club services to members, upholding mutuality principle; 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