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2019 (3) TMI 43 - AT - Service TaxClub or Association Membership Service in respect of subscription and donation collected from their members - demand of service tax - Held that:- The demand in respect of Club/Association Service cannot be sustained in the case of M/s. Ranchi Club Ltd. Vs. Chief Commr. of C.Ex. & S.T., Ranchi Zone [2012 (6) TMI 636 - JHARKHAND HIGH COURT] - the demand that has been confirmed under Club or Association Services cannot be sustained and is set aside. Supply of Tangible Goods Service in respect of transport vehicles (oil tankers) from their client i.e., M/s. HPCL on hire charge basis as per “bulk petroleum products transport agreement” between the appellant and M/s. HPCL - Held that:- From the agreement and other facts on record it is evident that the contract was for transportation of petroleum products on which service tax under GTA has been discharged by M/s. HPCL themselves. The nature and type of arrangement between the two parties also service to indicate that there is no Supply of Tangible Goods involved in this matter - This being so, the demand made under this category also cannot be sustained and requires to be set aside. Renting of Immovable Property Service - Held that:- It is clear that the amounts received by the appellants under the renting category are very much under the threshold limits in each of the years. This being so, in view of the demands earlier set aside, i.e., demand under Club/Association Service and Supply of Tangible Goods Service, there cannot be any further demand under renting since the total amount received would be within the threshold limit. In the circumstances, the demand under renting will also require to be set aside. Appeal allowed in toto.
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