𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗳𝗼𝗿 𝗖𝗹𝘂𝗯 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Clubs and their members are not distinct entities; therefore, services provided by a club to its members do not fall under the scope of taxable services."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Mpc Gymkhana 𝗜𝘀𝘀𝘂𝗲: Whether service tax is payable on short-term accommodation provided to club members and affiliated members? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant recovered charges for short-term accommodation from its members and affiliated club members.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal, following the Supreme Court's Calcutta Club Ltd. ruling, held that clubs and their members are the same entity, making services provided to members non-taxable. The case was not res integra, and the appellant was not liable for service tax. The impugned orders were set aside, and the appeal allowed.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Mpc Gymkhana vs. C.C.E. & S.T.-Vadodara-II 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼.12252 of 2013 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 03 April 2023 📜 This ruling confirms that services provided by a club to its members are not subject to service tax, aligning with the Supreme Court's interpretation.