𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗹𝘂𝗯 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗮𝗻𝗱 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Since the club and its members are not separate entities, services rendered by the club to its members cannot be taxed as service to self is not liable to service tax."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Gujarat Club 𝗜𝘀𝘀𝘂𝗲: Whether subscriptions received for play cards and playing activities from members are liable to service tax? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant received subscriptions from members for the sale of play cards and playing activities.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that subscriptions received by clubs from their members are not subject to service tax, as clubs and their members are not distinct entities. Citing the Supreme Court’s judgment in State of West Bengal vs. Calcutta Club Limited, "service to self" is not taxable. The appeal was allowed.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Gujarat Club vs. Commissioner of Central Excise & ST, Ahmedabad 𝗦𝗘𝗥𝗩𝗜𝗖𝗘 𝗧𝗔𝗫 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 10349 of 2013-DB 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 27 April 2023 📜 This ruling reinforces the principle that services provided by clubs to their members do not constitute taxable services due to the absence of a distinct legal entity between them.