TMI Blog2019 (5) TMI 1434X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 [ 2013 (7) TMI 510 - GUJARAT HIGH COURT ] or RANCHI CLUB LTD. VERSUS CHIEF COMMISSIONER OF CENTRAL EXCISE SERVICE TAX [ 2012 (6) TMI 636 - JHARKHAND HIGH COURT ] inasmuch as the organisation is formed out of mutuality of interest and services are rendered by the appellant to its members and the members pay subscription fees. The appellant is not liable to pay service tax for the entire period in dispute - demand of interest and imposition of penalties also do not sustain - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. ST/337, 345/2010 - A/30535-30536/2019 - Dated:- 12-4-2019 - Mr. ANIL CHOUDHARY, MEMBER (JUDICIAL) And Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri S. Thirumalai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rst appellate authority who set aside the penalty imposed under section 78 of the Finance Act, 1994 but otherwise upheld the order of the lower authority. Revenue is aggrieved by the first appellate authority order setting aside the penalty under section 78 while the assessee is aggrieved by the confirmation of duty along with interest as well as the imposition of penalties under section 76 77 of the Finance Act, 1994. 4. Ld. Counsel for the appellant assessee submits that a retrospective amendment has been made by insertion of Section 96J in the Finance Act, 1994, w.e.f. 08.04.2011 and produces a copy of the same, which reads as follows:- 96J. Special exemption from service tax in certain cases- (1) no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the club and the members are only getting together for mutuality of interest. Therefore, any amount paid by a member to the club or any service rendered by the club to its members is a form of self service and therefore the service tax under club or association service does not apply in such cases and no service tax can be levied. This judgment was followed by Hon ble High Court of Gujarat in the case of Sports Club of Gujarat Limited v/s Union of India [2013-TIOL-528-HC-AHM-ST)]. This was also followed in the case of Cricket Club of India Limited vs. Commissioner of Service Tax, Mumbai [2015-TIOL-2062-CESTAT-MUM]. In view of these binding legal precedents, no service tax can be demanded even for the period 01.04.2008 to 30.09.2008. Sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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