TMI Blog2014 (6) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in [2013 (7) TMI 510 - GUJARAT HIGH COURT], both of which had followed the judgment of the Supreme Court in Joint Commercial Tax Officer, Harbour Division, II - Madras vs. The Young Men’s Indian Association reported in [1970 (2) TMI 87 - SUPREME COURT OF INDIA], the position is no longer res-integra. The services provided by a club to its members is covered by the principle of mutuality and wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing provided Club or Association service, defined in Section 65 (25a) readwith Section 65 (105) (zzze) of the Finance Act, 1994 (Act). 3. On the undisputed factual scenario, the appellant provided several services generically falling within the ambit of Club or Association service to its members during the period 01/04/05 to 15/06/05 and 16/06/05 to 31/10/05. Appellant received Rs. 4,78,08, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. 6. In light of the judgment of Jharkhand High Court in Ranchi Club Ltd. vs. CCE ST, Ranchi Zone reported in 2012 (26) S.T.R. 401 (Jhar.) and of the Gujarat High Court in Sports Club of Gujarat Ltd. vs. Union of India reported in 2013 (31) S.T.R. 645 (Guj.), both of which had followed the judgment of the Supreme Court in Joint Commercial Tax Officer, Harbour Division, II - Madras vs. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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