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2021 (8) TMI 1311 - AT - Service TaxClub or Association Services - member only club incorporated under the provisions of the Indian Companies Act 1913 - mutuality of interest - period from 2006-07 to 2008-09 and from 2009-10 to 2010-11 - HELD THAT:- The issue is no longer res integra in view of the Judgement of Hon’ble Supreme Court in the case of STATE OF WEST BENGAL Versus CALCUTTA CLUB LIMITED [STATE OF WEST BENGAL & ORS. VERSUS CALCUTTA CLUB LIMITED AND CHIEF COMMISSIONER OF CENTRAL EXCISE AND SERVICE & ORS. VERSUS M/S. RANCHI CLUB LTD. [2019 (10) TMI 160 - SUPREME COURT]], whereby it was held that there cannot be any levy of Service Tax between the members of the club and the club and the history of taxation of Service Tax was also traced by the Hon’ble Supreme Court. The above judgment of the Supreme Court was also referred to in the case of COMMISSIONER OF SERVICE TAX, KOLKATA & ORS. VERSUS THE BENGAL ROWING CLUB & ANR. [2020 (2) TMI 1640 - CALCUTTA HIGH COURT], wherein the Hon’ble Calcutta High Court has also dismissed the appeal filed by the Revenue in a similar matter concerning taxability between the members of the club and the club itself. Appeal allowed - decided in favor of appellant.
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