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2023 (10) TMI 495 - AT - Service TaxNon-payment of service tax - club and association service - Membership Fee and other fee collected from the Members - letting out space for advertisement and hoardings - receiving rental income from the shop leased out for commercial purpose - penalties. Club and association service - HELD THAT:- Since there is no dispute that in the present case the Appellant is a club having no shareholders and neither declaring any dividends nor distributing any profits, the same is to be treated as an association of their Members. Respectfully following the decision of the Hon’ble Supreme Court in STATE OF WEST BENGAL & ORS. VERSUS CALCUTTA CLUB LIMITED AND CHIEF COMMISSIONER OF CENTRAL EXCISE AND SERVICE & ORS. VERSUS M/S. RANCHI CLUB LTD. [2019 (10) TMI 160 - SUPREME COURT], the confirmed demand of Rs.16,27,627/- is set aside. Letting out space for advertisement and hoardings - receiving rental income from the shop leased out for commercial purpose - HELD THAT:- The Appellant is not able to bring any evidence or case law in his support to argue that the confirmed demands are not legally sustainable. Therefore, their Appeal is rejected in respect of confirmed demand of Rs.1,52,786/- on account of hoarding services and Rs.29,775/- on account of renting of immovable property services. These amounts are required to be paid along with interest. Penalties - HELD THAT:- Considering the fact that the entire issue is that of interpretation of applicability or otherwise of the Service Tax on a club, all the penalties are set aside. Appeal disposed off.
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