TMI Blog2014 (8) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 charg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest thereon under Section 75 of the Finance Act, 1994 and also for imposition of penalty on them under Section 75A, 76, 77 and 78 of the Finance Act, 1994. The show cause notice adjudicated by the Assistant Commissioner vide order-in-original dated 30th January 2008 by which the above-mentioned service tax demand was confirmed alongwith interest and beside this, penalties were imposed under Section 75A, 76 and 77 of the Finance Act, 1994. Thereafter another show cause notice was issued for demand of service tax amounting to ₹ 1,17,634/- alongwith interest for the period from 2002-2003 to 2003-2004 and also for imposition of penalty on the appellant under Section 75A, 76, 77 and 78 of the Finance Act, 1994. The second show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve to be treated as an association and accordingly no service has been provided by them to their Member Cooperative Sugar Mills, that the activity of the appellant is 'club or association service' defined under Section 65 (25a) and, therefore, in view of the Tribunal's judgment in the case of M/s Federation of Indian Chambers of Commerce and Industry vs. CST, Delhi reported in 2014-TIOL-701-CESTAT-DEL., no service tax would be chargeable on the amount received by the appellant from its Members Cooperative Sugar Mills. He, therefore, pleaded that the impugned order is not correct. 4. Shri Govind Dixit, the learned DR, defended the impugned order by reiterating the findings of the Commissioner and emphasized that the activity o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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