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2015 (6) TMI 196 - CESTAT MUMBAI

2015 (6) TMI 196 - CESTAT MUMBAI - TMI - Demand of the service tax - club or Association services - Held that:- High Court of Gujarat in the case of Sports Club of India Special [2013 (7) TMI 510 - GUJARAT HIGH COURT] wherein their Lordships have struck down the provisions of section 65(25A), section 65(105)(zzze) of the Finance Act, 1994 in respect of the leviability of service tax by the club on its members. This ratio has been followed by the Tribunal in the case of Matunga Gymkhana in [2015 .....

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ared on behalf of the appellant. With the assistance of the learned departmental representative we perused the file and find that the appeal could be disposed of even in the absence of any representation from the appellant. Accordingly we take up the appeal for disposal. 3. The relevant facts that arise for consideration are that appellant herein is registered under service tax for the category of mandap-keeper, Health club and fitness centre and club or Association services. The appellant is pr .....

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appellant for a short payment of service tax liability directing them to show cause as to why the amount should not be recovered from them along with interest and penalties be imposed. The appellant contested the show cause notice on merits by submitting that the tax liability does not arise on them, the show cause notices blatantly time barred and that they were under bona fide belief regarding the liability to pay service tax on these amounts collected by them. The adjudicating authority did .....

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