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TMI Blog2015 (1) TMI 1146X X X X Extracts X X X X X X X X Extracts X X X X ..... here are three appellants in these appeals and the facts of each case may be mentioned separately. The first appellant M/s Matunga Gymkhana run a club for their members. The activities carried out by them relate to Sports, Yoga etc. According to them, their objective is charitable as per the constitution of the Gymkhana. They are a Public Charitable Trust registered under the Mumbai Public Trust Act. Their objective is for promotion of physical well being and most of the sports facilities are utilized by the members and their children. According to them, Section 65 (25a) of the Finance Act, 1994 states that club or association means anybody or body of persons providing services facilities for a subscription but does not include any body eng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under a statute. Therefore, the refund claims were rejected on merits without going into the aspects of unjust enrichment. 3. The third appellant is M/s. Mittal Tower Premises Co-operative Society. The facts in this case are similar to the facts of the case relating to the second appellant. Here also, the appellants were managing and maintaining the land and building belonging to the society formed amongst members of the premises. They collected expenses from the members towards water charges, security charges, repair expenses, lift repairs etc. They are also registered under the Maharashtra Co-operative Housing Societies Act. In their case also the service tax had been paid initially and later refund was claimed. The refund claims were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... established or constituted by or under any law for the time being in force; or (ii) any person or body of persons engaged in the activities of trade unions, promotion of agriculture, horticulture or animal husbandry; or (iii) any person or body of persons engaged in any activity having objectives which are in the nature of public service and are of a charitable, religious or political nature; or (iv) any person or body of persons associated with press or media;" 8. We find that the subject matter in the present appeals has also been the subject issue in various judgements. In the case of Ranchi Club (supra), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e basis of the precedential guidance adverted to, we conclude that in view of the decision in Ranchi Club Limited (supra), on application of the principle of mutuality, services provided by the appellants to their respective members would not fall within the ambit of the taxable "club or association" service nor the consideration whether by way of subscription/ fee or otherwise received therefor be exigible to service tax. In view of the decision of the Gujarat High Court in Sports Club of Gujarat Limited, as the relevant provisions (namely Section 65(25a), Section 65(105)(zzze) and Section 66 of the Act), to the extent these provisions purport to levy service tax in respect of services provided by a "club or association" to its members is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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