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2010 (10) TMI 460 - AT - Service TaxValuation - Service tax liability - Club or association service - The membership fee (with land) collected by the appellant is towards the membership fee and towards the cost of the land - Individuals who had applied for the membership with land paying the membership fee were to be allotted land by their sister concern - If it is the contention of the appellant that the cost of the land was transferred to their sister concern M/s. Amrutha Estates for allotting the plot to members who opted for such membership (with land), then these amounts need to be excluded from the gross value for levy of service tax - The appellant has not brought on record any evidence as to the partition of the amount towards the cost of the land to their sister concern - Find that the appellant’s case is on a more stronger footing, if they are able to demonstrate that the amount on which the lower authorities are seeking service tax, has been actually transferred to their sister concern, then the Board’s circular would apply and binding on the Revenue officers, as has been settled by the Hon’ble Supreme Court in the case of CCE, Bolpur v. Ratan Melting & Wire Industries - Hence, set aside the impugned orders and remand the matter back to the lower authorities
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