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2009 (6) TMI 414 - HC - Central ExciseRefund - Submission that appellant club does not come within the definition of “health and fitness service” and “club or association service” - appellant club is registered under the provisions of Karnataka Societies Registration Act, providing various services to its members. It is also registered with the Service “Tax Department under the category of ‘Health and Fitness Service”. It is charging, collecting and paying the service Tax for the period from October 2005 to March 2006. But they have filed a refund claim on the ground that they are registered under the Karnataka Societies Registration Act and providing service to its own members. - Employees for the purpose of rendering service, are paid remuneration from amount collected from the members. - in view of the definition ‘any establishment’ occurred in Section 65(52) of the Finance Act, any establishment running health club and fitness centre covered under section65(52) of the Finance Act - The moment an establishment is running “Health club and fitness centre” under Section 65(52) of the Finance Act, 1994 service tax is applicable as there is no explanation of the word “club” under Section 65(52) and its inclusive definition including the appellant club and other similarly placed clubs and therefore the club is registered under the Service Tax Department charging and collecting from its members and therefore refund claim is not tenable.
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