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2018 (6) TMI 260 - AT - Service TaxService tax liability - Club and Association Services - mutuality of Interest - insertion of Section 96J vide amendment made in the Finance Act, 1994 w.e.f. 08/04/2011 - Business Exhibition Service - Held that:- For the period before 31/03/2008, the new Section 96J of Finance Act, 1994 exempts the service of club and association from payment of service tax on the membership charges collected by such associations - For the period from 1st April 2008 the issue is no more res-integra and reliance placed in the case of SPORTS CLUB OF GUJARAT LTD. VERSUS UNION OF INDIA [2009 (8) TMI 667 - GUJARAT HIGH COURT] where it was held that Merely because the clubs are exempted from the levy of income-tax, the respondents could not impose service tax, unless and until the same is permissible under the law. It has now become an elementary principle of law that the question of estoppel cannot arise nor the principle thereof can be applied as against the provisions of law - demand under this head set aside. Service tax on sale of statistical data (statistical service subscription) - transaction of sale of data - Held that:- The appellant provide various kind of data pertaining to automobile industry after collecting the same from various sources. This data is available to members as well as non-member on payment of certain charges - it is a transaction of pure sale of data and thus no service tax can be charged on the same. Business Exhibition Service - demand of service tax - Held that:- From the record produced by the appellant it appears that service tax has fully been discharged by M/s CII (who has actually organized the auto-expos) in this case. Since the M/s CII have discharged their service tax liability, the same amount cannot be charged to service tax twice - however, there are some differences between the amount of revenue sharing certified by M/s CII and the amount which is shown as receipt from the such exhibition in balance sheets of the appellant for various financial years (which are also subject matter of the present show cause notices and order-in-originals) - Since, this is only a matter of fact which is to be verified by the field level officers, we are inclined to send the proceedings for denovo adjudication only on the question of service tax demand under category of Business Exhibition Service - matter on remand. Appeal disposed off.
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