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2024 (1) TMI 1162 - AT - Service TaxClub or association service - appellant is a Member society of the Members, who are the owners of various commercial units in a commercial complex - appellant collect amounts from its members, which is used for maintenance of the commercial complex - HELD THAT:- The issue involved in the present case is prima facie covered by the cited judgment of Apex Court in the case of State of West Bengal [2019 (10) TMI 160 - SUPREME COURT]. However, at the time of passing of adjudicating order the said judgment was not available being passed subsequently. It is also observed that the judgment is based on certain facts such as the status of the association and the fact and the nature of the charges collected by the association from the members. In this position entire matter needs to be reconsidered in the light of the Hon'ble Supreme Court judgment in the West Bengal case vis-a-vis facts in the present case whether the same are similar to the fact of the said Apex Court Judgment. Accordingly, the adjudicating authority should reconsider the matter in the light of the facts of the present case as well as applicability of the various judgments including the judgment of Apex Court cited by the appellant. The appeals are allowed by way of remanded to the adjudicating authority.
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