2025-VIL-468-CESTAT-BLR-ST
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SERVICE TAX CESTAT Cases

Service Tax - Event Management Service, Club or Association Service, Mutuality Doctrine – Appellant is affiliated with the Board of Control for Cricket in India (BCCI) and is engaged in organizing, conducting and promoting cricket matches and tournaments in the State of Karnataka - Whether the amounts received by the KSCA from BCCI and other sources for conducting cricket matches and tournaments are taxable under the category of "Event Management Service" under the Finance Act, 1994 - HELD - The services provided by the KSCA to BCCI for conducting cricket matches and tournaments cannot be considered as "Event Management Service" within the meaning of Section 65(40) of the Finance Act, 1994. The clarifications issued by the CBEC in its circulars, which provide that for a service to be considered as "Event Management Service", there must be an event manager who is hired to execute an event and use his expertise and ideas to manage the event. In the present case, the KSCA is merely allotted the cricket matches by BCCI on a rotational basis and BCCI pays hosting fees to the KSCA for conducting such matches. The KSCA does not play the role of an "Event Manager" as envisaged under the law - the sporting organizations like BCCI and KSCA, which are interested in promoting the sport, cannot be treated as commercial organizations - the amounts received by the appellant from BCCI and its members are not taxable under the categories of "Event Management Service" and "Club or Association Service" respectively – The appeal is allowed - Whether the amounts received by the KSCA from its members for providing various facilities and services are taxable under the category of "Club or Association Service" under the Finance Act, 1994 - HELD - The amounts received by the KSCA from its members for providing various facilities and services are not taxable under the category of "Club or Association Service" under the Finance Act, 1994. The Tribunal relied on the judgment of the Supreme Court in the case of State of West Bengal vs. Calcutta Club Limited, wherein it was held that the services provided by a registered society to its members are not taxable under the doctrine of mutuality. The Tribunal observed that the KSCA is a registered society under the Karnataka Societies Registration Act and is providing services to its members against the collection of membership fees, and hence, the doctrine of mutuality applies.
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