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2016 (9) TMI 1366 - CESTAT BANGALOREClubs or Association Service - The appellant rebutted the allegation in the show cause notice on the ground that the nature of activities undertaken by the appellant is in the nature of charitable purposes and in view of the constitution of the club, it cannot be treated as different from the members and there would not be two persons to provide and receive service - Held that: - the appellant is a Members Club and not a Proprietary Club and in a Members Club there is no question of two sides, Members and Club, both are same entity. There should be existence of two sides/entities for having transaction as against consideration - demand set aside - appeal allowed - decided in favor of appellant.
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