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2015 (10) TMI 1857 - CESTAT MUMBAIClub membership service - co-operative society - service tax liability on the various fees collected by them from the members in respect of the functioning of the Society - activit of accepting deposits and giving loans to members - Levy of Penalty – Held That:- the appellant assessee is functioning as a co-operative Society for their members and welfare of their members only. They do not extend any loan or accept any deposits from public at large. The services rendered by the appellant assessee, if any, is to their own members is undisputed. - Reliance placed in the case of Green Environment Services Co-op. Soc. Ltd. [2014 (12) TMI 1097 - GUJARAT HIGH COURT] was correct – Section 65(25a), Section 65(105)(zzze) and Section 66 of the Finance (No. 2) Act, 1994 as incorporated/amended by the Finance Act, 2005 to the extent that the said provisions purport to levy Service Tax in respect of services purportedly provided by the petitioner club to its members, to be ultra vires. Rule is made absolute with no order as to costs - Appeal of revenue rejected and that of assessee is accepted – Decided in favour of assessee.
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