{"id":267904,"date":"2022-06-03T15:00:27","date_gmt":"2022-06-03T09:30:27","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=267904"},"modified":"2022-06-04T11:02:26","modified_gmt":"2022-06-04T05:32:26","slug":"can-service-tax-be-levied-on-services-provided-by-club-to-its-members-cestat-law-legal-news-legal-updates","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/03\/can-service-tax-be-levied-on-services-provided-by-club-to-its-members-cestat-law-legal-news-legal-updates\/","title":{"rendered":"Can service tax be levied on services provided by club to its members? CESTAT answers"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Customs, Excise &amp; Service Tax Appellate Tribunal, New Delhi (CESTAT): <\/strong>The Coram of Dilip Gupta (President) and P.V. Subba Rao (Technical Member), expressed that, service tax can be levied on services rendered by the club to its members.<\/p>\n<blockquote>\n<h4 style=\"text-align: justify;\"><span style=\"color: #008000;\">Factual Matrix<\/span><\/h4>\n<hr \/>\n<\/blockquote>\n<p style=\"text-align: justify;\">Rajasthan Cooperative Dairy Federation Limited \u2013 Appellant was registered under the Rajasthan Co-operative Societies Act, 2001 for implementation of \u2018Operation Milk Flood\u2019 in the State and the District Milk Cooperative Societies and milk unions were all members of the appellant.<\/p>\n<p style=\"text-align: justify;\">The Appellant charged an amount @ 1.25% of the annual turnover of milk unions to manage their finances and other services and the said amount was called by the appellant as Rajasthan Cooperative Dairy Federation Cess.<\/p>\n<p style=\"text-align: justify;\">As per the audit report, it was noted that the appellant had started paying service tax on RCDF Cess but had not paid service tax before and that it was liable to pay service tax on RCDF cess before June 2012 under the category of \u2018business support services\u2019 under Section 65(104c) of the Finance Act, 1994.<\/p>\n<p style=\"text-align: justify;\">The appellant had paid service tax from July 2012 but had not paid service tax on the RCDF cess for the period prior to this date. Hence, a show-cause notice was issued to the appellant demanding service tax with interest and proposing to impose penalties upon the appellant. The Commissioner passed the impugned order confirming service tax demand of Rs 6,55,25,588 along with interest and penalties were imposed.<\/p>\n<p style=\"text-align: justify;\">In view of the above, the present appeal was filed.<\/p>\n<blockquote>\n<h4 style=\"text-align: justify;\"><span style=\"color: #008000;\">Question for Consideration<\/span><\/h4>\n<hr \/>\n<\/blockquote>\n<p style=\"text-align: justify;\">Whether the services provided by the appellant to its own members (who are also separate legal entities) can be considered as services provided by one entity to another?<\/p>\n<blockquote>\n<h4 style=\"text-align: justify;\"><span style=\"color: #008000;\">Analysis, Law and Decision<\/span><\/h4>\n<\/blockquote>\n<p style=\"text-align: justify;\">Tribunal found that the Constitution Bench of the Supreme Court in <em>State of W.B. v. Calcutta Club Ltd., <\/em><a href=\"http:\/\/www.scconline.com\/DocumentLink\/xGaR9p5X\">(2017) 5 SCC 356<\/a><em>, <\/em>discussed at length the doctrine of mutuality under Article 366 (29A) (e) of the Constitution and held that doctrine of mutuality continues to be applicable to incorporated and unincorporated members\u2019 clubs after the 46th Amendment to the Constitution and, therefore, no sales tax is payable to the State by the Calcutta Club.<\/p>\n<p style=\"text-align: justify;\">Further, it was held that the above-stated logic would apply to service tax levied on members\u2019 clubs.<\/p>\n<p style=\"text-align: justify;\">The law laid down in the above-stated case was that a club and its members are one and the same, therefore any amount paid by the members to the club and the services rendered by the club to its members were self-service and cannot be taxed.<\/p>\n<p style=\"text-align: justify;\">Coram stated that, the fact that the club was incorporated as a separate legal entity made no difference, further it was added that the same principle won\u2019t be applied.<\/p>\n<p style=\"text-align: justify;\">Further, it was expressed that,<\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\">\u201c\u2026the nature of the relationship between the appellant and the milk unions continues to that of club to its members.\u201d<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Hence, no service tax was payable on the services rendered by the appellant to the milk unions.<\/p>\n<p style=\"text-align: justify;\">Lastly, the Tribunal held that the demand and penalties imposed needed to be set aside. [Rajasthan Co-operative Dairy Federation Ltd. v. Commr., Central Excise, Service Tax Appeal No. 53009 of 2016, decided on 9-5-2022]<\/p>\n<hr \/>\n<p style=\"text-align: justify;\"><strong>Advocates before the Tribunal:<\/strong><\/p>\n<p style=\"text-align: justify;\">Shri Narendra Singhvi, Advocate for the Appellant<\/p>\n<p style=\"text-align: justify;\">Shri Ravi Kapoor, Authorised Representative for the Respondent<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise &amp; Service Tax Appellate Tribunal, New Delhi (CESTAT): The Coram of Dilip Gupta (President) and P.V. Subba Rao (Technical Member), <\/p>\n","protected":false},"author":8808,"featured_media":267908,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[6651,29785,42834,42768,29864,3208,4501],"class_list":["post-267904","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-cestat","tag-law","tag-legal-news","tag-legal-updates","tag-members","tag-service_tax","tag-services"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Can service tax be levied on services provided by club to its members? 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Tribunal answers","author":"Editor","date":"December 18, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Division Coram of Sulekha Beevi (Judicial Member) and P Venkat Subbarao (Technical Member) allowed an appeal made in pursuance of an impugned order which allowed levy of service tax on construction services involving composite contracts consisting of material + service. 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Tribunal answers","author":"Editor","date":"August 27, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) allowed an appeal which was filed against the impugned order which required demand of service tax involved is on three counts: Demand of Rs. 31,51,929\/- for the period upto 01-12-2009, is\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":238957,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/10\/cestat-no-service-tax-can-be-levied-in-absence-of-either-consideration-or-a-service-tribunal-allows-appeal\/","url_meta":{"origin":267904,"position":3},"title":"CESTAT | No service tax can be levied in absence of either consideration or a service; Tribunal allows appeal","author":"Editor","date":"November 10, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta, J. (President) and C.L. Mahar (Technical Member) allowed an appeal against an order passed by the Principal Commissioner of Service Tax, Delhi that confirmed the demand of service tax under \u201crenting of immovable property\u201d service with penalty\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":353511,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/16\/cestat-service-tax-for-film-screening-distributor-theatre-owner\/","url_meta":{"origin":267904,"position":4},"title":"\u2018To be paid by distributors\u2019: CESTAT sets aside order directing theatre owner to pay service tax for film screening","author":"Editor","date":"July 16, 2025","format":false,"excerpt":"For getting the films exhibited in their theatre, the owner of the said Multiplexes\/theatres enter into agreements with the film distributors\/producers. The purpose of the agreement and the intention of the parties is for screening of the film in the theatre, which cannot be treated as \u201cRenting of Immovable Property\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"service tax for film screening","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/service-tax-for-film-screening.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/service-tax-for-film-screening.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/service-tax-for-film-screening.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/service-tax-for-film-screening.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":281119,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/05\/service-tax-not-payable-for-deemed-sales-for-import-transactions-holds-cestat-legal-news-legal-research-updates\/","url_meta":{"origin":267904,"position":5},"title":"Service tax not payable for \u2018deemed sales\u2019; CESTAT sets aside the order passed by the Commissioner LTU, Delhi","author":"Editor","date":"January 5, 2023","format":false,"excerpt":"The supply of ISO Tankers on lease\/rental basis by foreign suppliers to the appellant would amount to a \u2018deemed sale\u2019 under Article 366(29A) of the Constitution as the appellant throughout had effective control and possession over the ISO Tankers.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"CESTAT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/12\/MicrosoftTeams-image99.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/267904","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=267904"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/267904\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/267908"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=267904"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=267904"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=267904"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}