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2014 (8) TMI 56 - CESTAT NEW DELHIClassification of service - club or association service or Management Consultancy service - revenue contends that assessee provides Management Consultancy service to cooperative sugar mills constituting the federation - penalties were imposed under Section 75A, 76 and 77 - Held that:- Appellant is a Federation of the Cooperative Sugar Mills of Punjab and in terms of the charter of its functions, it is required to monitor the functioning of its Member Sugar Mills and provide guidance to them from time to time for improving their efficiency. In view of this, the activity of the appellant have to be treated as club or association service as defined under Section 65 (25a) of the Finance Act, 1994 and hence in view of the judgment of the Tribunal in the case of Federation of Indian Chambers of Commerce and Industry vs. CST, Delhi and M/s Electronic and Computer Software Export Promotion Council vs. CST, Delhi reported in [2014 (5) TMI 183 - CESTAT NEW DELHI], which is based on the judgment of Hon'ble Jharkhand High Court in the case of Ranchi Club Limited vs. CCE & ST reported in [2012 (6) TMI 636 - Jharkhand High Court], and of Hon'ble Gujarat High Court in case of Sports Club of Gujarat Ltd. vs. Union of India Ltd. reported in [2013 (7) TMI 510 - GUJARAT HIGH COURT], no service tax would be chargeable on the amount being received by the appellant from its Member Sugar Mills - Decided in favour of assessee.
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