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2023 (11) TMI 1074 - AT - Service TaxLevy of Service Tax - amount received from the resident/members of the Society against supply of water and maintenance of water filtration, lifting, storage system under the Contract - HELD THAT:- The issue has been decided by the Gujarat High Court in SPORTS CLUB OF GUJARAT LTD VERSUS UNION OF INDIA & 3 [2013 (7) TMI 510 - GUJARAT HIGH COURT], Jharkhand High Court in RANCHI CLUB LTD. VERSUS CHIEF COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX [2012 (6) TMI 636 - JHARKHAND HIGH COURT] and also by this Tribunal in M/S FEDERATION OF INDIAN CHAMBERS OF COMMERCE AND INDUSTRY, M/S ELECTRONIC AND COMPUTER SOFTWARE EXPORT PROMOTION COUNCIL VERSUS CST, DELHI [2014 (5) TMI 183 - CESTAT NEW DELHI]. The same have been followed in a later order by the Principal Bench in CST, DELHI VERSUS DLF GOLF RESORTS LIMITED AND VICE VERSA [2015 (11) TMI 1663 - CESTAT, NEW DELHI], inter alia, observing that the services provided to its members are not taxable under the category of Management, Maintenance or Repair as per Section 65(64) of the Finance Act. The present case is squarely covered by these decisions and does not call for any further interpretation. Thus, the appellant is not liable to pay service tax under Section 73(2) of the Finance Act and, therefore, the demand of interest under Section 75 and penalty under Section 78 is not sustainable - the impugned order set aside - appeal allowed.
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