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2024 (1) TMI 519 - AT - Service TaxDoctrine of mutuality - Liability to pay service tax Club or Association services or not - amount of the contributions made by their members for their mutual benefit in the nature of maintenance charges, etc. - Appellant is an association of house owners (in group residential houses), registered under the Andhra Pradesh Societies Registration Act, 2001 - period 01.04.2011 to 31.03.2016 - extended period of limitation - HELD THAT:- The issue herein is squarely covered in favour of the Appellant by the ruling of the Apex Court in the case of State of West Bengal vs Calcutta Club Ltd [2019 (10) TMI 160 - SUPREME COURT], wherein in the matter of service tax it has been held Explanation 3(a) to Section 65B(44) does not apply to members’ clubs which are incorporated. In view of the aforementioned ruling of the Apex Court in the case of Calcutta Club Ltd, it is found that the dispute herein is covered on all fours in favour of the Appellant - the definition in Sec 65 (25aa), w.e.f. 01.07.2012, also specifically excludes – any body established or constituted by or under any law for the time being in force. The Appellant is a body registered or incorporated under the Andhra Pradesh Societies Registration Act, 2001. Further explanation 3(a) to Sec 65(44) does not apply to members’ Club/Association, which are incorporated. The impugned order set aside - appeal allowed.
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