Where the petitioner a co-operative society was engaged in maintaining common effluent treatment plant [CETP] for its member industrial units, the High Court held that no service tax could be demanded from the petitioner society for providing the facility of CETP under the category of club or association services since the relevant provisions viz., s. 65(105)(zzze) had been held to be unconstitutional in Sports Club of Gujarat vs. UOI (2013) 37 STR 645 (Guj) [Green Environment Services Co-op. Soc. Ltd. vs. UOI (2015) 37 STR 961 (Guj.) see also National Assn. of Software & Service Co. (NASSCOM) (2015) 37 STR 1041 (Tri.–Del.)].
In an issue as to whether in case of a cricket club the subscription collected by it from its members be liable for service tax under the category of club or association service or would be excluded therefrom on the ground that the activity was in the nature of public service of a charitable nature, the Tribunal by majority order held that –
Promotion of a particular game/ sport is not a public service;
Promoting cricket cannot be considered an activity of charitable nature
[Vidharbha Cricket Association vs. CCE (2015) 38 STR 99 (Tri.-Mum.)].
In an issue as to whether in case of a cricket club the subscription collected by it from its members be liable for service tax under the category of club or association service or would be excluded therefrom on the ground that the activity was in the nature of public service of a charitable nature, the Tribunal by majority order held that –
Promotion of a particular game/ sport is not a public service;
Promoting cricket cannot be considered an activity of charitable nature
[Vidharbha Cricket Association vs. CCE (2015) 38 STR 99 (Tri.-Mum.)].
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