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2018 (8) TMI 240 - AT - Service TaxClub or association service - appellant, the Indian Medical Association, is held to have been rendering/ receiving services in lieu of membership of club or association service - Held that:- The appellant has been charged under the category of Club & Association Service which stands held as ultra vires by the High Court of Gujarat in the case of Sports Club of India [2013 (7) TMI 510 - GUJARAT HIGH COURT] as also by the High Court of Jharkhand in the case of Ranchi Club [2012 (6) TMI 636 - JHARKHAND HIGH COURT] - the demand for service tax on the appellant under the category of Club or Association Service, rendered to its members is set aside. Reverse charge mechanism - Levy on the account of appellant having been paid subscription in foreign currency for obtaining membership of World Medical Association under reverse charge mechanism - Held that:- We are unable to see clearly what is the nature of service received by the appellant from WMA - the demand of service tax on such amounts paid to WMA set aside and matter remanded to the original authority to examine whether any service has been received by the appellant from WMA which is liable for payment of service tax and pass denovo Orders on the subject - matter on remand. Appeal allowed in part and part matter on remand.
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