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2016 (10) TMI 622 - AT - Service TaxTaxability of club membership fees - Society registered under Society Registration Act, 1860 - service rendered by club to its members - Held that: - the decision in the case of Ranchi Club Ltde vs Chief Commissioner of Central Excise [2012 (6) TMI 636 - Jharkhand High Court] relied upon where it was held that in view of the mutuality and in view of the activities of the club, if club provides any service to its members may be in any form including as mandap keeper, then it is not a service by one to another in the light of the decisions referred above as foundational facts of existence of two legal entities in such transaction is missing. On perusal of the the Memorandum of Association of the Indian Port Association it is found that the membership of the Association shall be open to all major ports in India. It is also emerging from the Memorandum that the objectives of the Association are to carry out various activities to help the members i.e. various major ports in India. Hence, there is mutuality of interest between the Association and its Members, inasmuch as the society is comprising of all the major ports in India and any activity even if in the nature of service, is rendered to its members. Demand not sustainable - appeal allowed - decided in favor of appellant.
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