TMI Blog2023 (9) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... mbers, who are in the category of associated members‟ are only charged. In the facts and circumstances of the case, it is not established with evidence that the appellants are rendering any particular service that is taxable. PCA are registered under the Society Registration Act, the appellants are not liable to pay service tax under the heading Club or Association Service - impugned order cannot be sustained - appeal allowed. - HON BLE Mr. S. S. GARG, MEMBER (JUDICIAL) And HON BLE Mr. P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri Sudeep Singh Bhangoo, Advocate for the Appellant Ms. Shivani and Shri Ravinder Jangu, Authorised Representatives for the Respondent ORDER Per : P. ANJANI KUMAR The appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Association for the purpose of Section 65(25a) of the Finance Act, 1994 and therefore, no service tax is leviable as held by the Hon ble Supreme Court in the case of Calcutta Club Limited- 2019 (29) GSTL 545 (SC). He further submits that, out of the total demand confirmed, Rs. 4,31,334/-was already paid before issuance of showcause notice and therefore, benefit of Section 80 is admissible. 4. Ms. Shivani, assisted by Shri Ravinder Jangu, learned Authorized Representatives for the Department, reiterates the findings of the impugned order. 5. Having heard the rival contentions and after the perusal of the records of the case, we find that Hon ble Apex Court in the case of Calcutta Club (supra) held as follows: 72. The definition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vol. II, at pp. 875 876, the word constitute is said to mean, inter alia, to set up, establish, found (an institution, etc.) and also to give legal or official form or shape to (an assembly, etc.) . Thus the word in its wider significance would include both, the idea of creating or establishing, and the idea of giving a legal form to, a partnership. The Bench of the Calcutta High Court in the case of R.C. Mitter and Sons v. CIT [(1955) 28 ITR 698, 704, 705] under examination now, was not, therefore, right in restricting the word constitute to mean only to create , when clearly it could also mean putting a thing in a legal shape. The Bombay High Court, therefore, in the case of Dwarkadas Khetan and Co. v. CIT [(1956) 29 ITR 903, 90 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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