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2024 (5) TMI 1340 - AT - Service TaxIssues involved: The issues involved in this case are the demand made under Club or Association Services, Supply of Tangible Goods Services, Business Auxiliary Services, and Renting of Immovable Property Services. Club or Association Services: The appellant, a trade body registered under the Society Registration Act, was issued a Show Cause Notice for alleged non-payment of appropriate Service Tax under Club or Association Membership Services. The appellant argued that there is no service provider and service recipient relationship between the association and its members. Citing relevant case laws, the Tribunal held that the demand under this category cannot sustain due to the doctrine of mutuality, setting it aside. Supply of Tangible Goods Services: The appellant undertook transportation of petrol/diesel for oil companies, not supplying tangible goods. The Tribunal found that the freight charges received were subject to service tax under GTA services by the oil companies, indicating no Supply of Tangible Goods Services. Referring to a previous case, the demand under this category was set aside. Business Auxiliary Services: The appellant was alleged to be engaged in purchase and sale of goods on behalf of oil companies under Business Auxiliary Services. However, the appellant contended that they only provided transportation services and the charges incurred were reimbursable expenses. The Tribunal agreed with the appellant, stating that the demand under BAS cannot sustain and was set aside. Renting of Immovable Property Services: Regarding the demand under Renting of Immovable Property Services, the appellant argued that the amount was below the threshold limit. The Tribunal remanded this issue to the Adjudicating Authority for verification, stating that if the amount exceeded the threshold, the appellant would be liable to pay the service tax, interest, and penalties for the respective period. In conclusion, the Tribunal modified the impugned order by setting aside the demands under Club or Association Services, Supply of Tangible Goods Services, and Business Auxiliary Services. The issue of Renting of Immovable Property Services was remanded for further verification. The appeal was partly allowed with consequential reliefs as per law.
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