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2019 (5) TMI 1434 - AT - Service TaxClub or Association Service - membership fee/subscription fee - mutuality of interest - whether the Federation of Andhra Pradesh Chamber of Commerce & Industry (FAPCCI) is liable to pay service tax on membership fee/subscription fee collected by them from their members during the period 01.10.2005 to 30.09.2008? HELD THAT:- The Federation of Andhra Pradesh Chamber of Commerce & Industry is a not for profit company registered under Section 25 of the Companies Act, 1956 - The case is similar to the cases of SPORTS CLUB OF GUJARAT LTD VERSUS UNION OF INDIA & 3 [ 2013 (7) TMI 510 - GUJARAT HIGH COURT ] or RANCHI CLUB LTD. VERSUS CHIEF COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX [ 2012 (6) TMI 636 - JHARKHAND HIGH COURT ] inasmuch as the organisation is formed out of mutuality of interest and services are rendered by the appellant to its members and the members pay subscription fees. The appellant is not liable to pay service tax for the entire period in dispute - demand of interest and imposition of penalties also do not sustain - appeal allowed - decided in favor of appellant.
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