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2019 (8) TMI 1184 - AT - Service TaxClub Membership - Doctrine of Mutuality - Levy of service tax - amounts collected by the appellants from its members such as Bar account collection charges, Bar sundry collection, Cards account collection charges, Bar dining collection charges, Guest House amenity charges etc. - HELD THAT:- The ratio laid down by High Court of Jharkhand in RANCHI CLUB LTD. VERSUS CHIEF COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX [2012 (6) TMI 636 - JHARKHAND HIGH COURT] and also by Hon’ble High Court of Gujarat in SPORTS CLUB OF GUJARAT LTD VERSUS UNION OF INDIA & 3 [2013 (7) TMI 510 - GUJARAT HIGH COURT] has not been stayed by the Hon’ble Apex Court - It was held in the cases that Section 65(25a), Section 65(105) (zzze) and Section 66 as incorporated / amended to the extent that the said provisions purport to levy service tax in respect of services purportedly provided by the petitioner club to its members, to be ultra vires. Appeal allowed - decided in favor of appellant.
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