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2019 (11) TMI 420 - AAAR - GSTService or not - whether the activities, undertaken by the Respondent by way of organizing the Leadership program exclusively for their Lion members, can be considered as service or not? - meaning of services provided in the Section 2(102) of the CGST Act, 2017 - Challenge to AAAR decision - mistake apparent on record - HELD THAT:- We agree with the Respondent’s submissions to the extent that membership fee collected by them will not subject to the GST and only the registration fee charged from the members for participation in the training programs/workshops will be subjected to GST. In light of the apparent mistake in the original order dated 23.04.2019, we proceed to amend the said original AAAR Order as per the provision of Section 102 of the CGST Act, 2017. Thus, original AAAR decision is amended as 'the membership fee, collected by the Respondent from its members, will not construed as consideration for levy of GST; rather it is the registration fee, collected by the Respondent from its members for organising the skill oriented workshops, will be construed as consideration against the supply made by the Respondent to its members, and accordingly will be leviable to GST, while maintaining that Lions Club of Poona Kothrud, on account of the activities i.e. organising training programs/workshops for its members, is liable to take registration for discharging their GST liability'.
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