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2020 (1) TMI 198 - HC - Service TaxClub and association service - principles of mutuality - collects subscription and usage charges from its members - levy of service tax - Since, levy of service tax on service provided by club/association was introduced in the Finance Act, 1994, it was the view of the Service Tax Department that clubs/associations in the country were liable to pay the service tax for the services rendered by them to their members - clubs contented that there was no provision of service by applying principle of mutuality. HELD THAT:- The present writ petition can be disposed in the light of the latest decision of the Hon'ble Supreme Court rendered in State of West Bengal and Others vs Calcutta Club Ltd and in Chief Commissioner of Central Excise and Service Tax and Another vs Ranchi Club Ltd, [2019 (10) TMI 160 - SUPREME COURT] - At the time when said counter was prepared by the respondent, the final order of the Hon'ble Supreme Court in the above cited case had not been pronounced. The Supreme Court has pronounced the above judgment only on 03.10.2019. It is therefore not necessary to deal with the counter filed by the respondent. The Hon'ble Supreme Court has considered the provisions of the Finance Act, 1994, as it stood prior to and after passing of the Finance Act, 2005 and after 2012 after the advent of negative list with the introduction of the definition of “service” in section 65B (44) of the Finance Act, 1994 vide Finance Act, 2012 w.e.f. 01.07.2012 Following the above decision of the Hon'ble Supreme Court in the above case, the present Writ Petition deserves to be allowed - Petition allowed - decided in favor of petitioner.
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