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FEDERATION OF SURAT TEXTILE TRADERS’ ASSOCIATION Versus UNION OF INDIA THROUGH SECRETARY

2015 (10) TMI 1582 - GUJARAT HIGH COURT

Challenge the SCN issued for Levy of Service Tax service tax under section 65(105)(zzze) of the Finance Act, 1994 - Club and Association Service - Sale of space or time for advertisement – Held That:- Provisions of Section 65(105) (zzze) stand ultra vires and unconstitutional as decided in the case of Ranchi Club Ltd. v. Chief Commissioner of C.Ex. & S.T., Ranchi Zone [2012 (6) TMI 636 - Jharkhand High Court] – the petition partly succeeds and is accordingly allowed to the following extent. Th .....

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R THE RESPONDENT No.1 MR GAURANG H BHATT, SR. STANDING COUNSEL : FOR THE RESPONDENT No.2 - 3 JUDGMENT PER : MS. HARSHA DEVANI 1. By this petition under Article 226 of the Constitution of India, the petitioners have challenged the show-cause notices produced at Annexures H, J and I by the respondents to the extent the same seek to levy service tax under section 65(105)(zzze) of the Finance Act, 1994 (hereinafter referred to as the Act ) on the members of the petitioner Federation. 2. The first pe .....

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nd premises wherein the shops of their members are located for the last several years. By virtue of section 65(25a) of the Finance Act, 1994, a category called Club and Association Service has been brought under the service tax net with effect from 16th June, 2005. Section 65(105)(zzze) defines taxable service to mean any service provided by any club or association to its members in relation to provision of services, facilities or advantages for a subscription or any other amount. Section 65(25a .....

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rvice tax under the said provision. However, it is not necessary to enter into any discussion in respect thereof, in view of the following. 3. Mr. Paresh Dave, learned advocate for the petitioners has drawn the attention of the court to the impugned show-cause notice to point out that the same seeks to levy service tax under section 65(105)(zzze) of the Act in relation to the service provided to its members by the service provider and also seeks to levy service tax in respect of taxable service .....

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rporated/amended by the Finance Act, 2005 to the extent that the said provisions purport to levy service tax in respect of services purportedly provided by the petitioner club (the petitioner therein) to its members, to be ultra vires. It was submitted that the above referred decision would be squarely applicable to the facts of the present case and hence, the show-cause notice to the extent the same seeks to levy service tax under section 65(105)(zzze) of the Finance Act is required to be quash .....

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se of Sports Club of Gujarat Ltd. v. Union of India (supra) as well as in the case of Green Environment Services Cooperative Society Limited v. Union of India, 2014 JX (Guj.) 970, wherein this court has followed its earlier decision and has set aside the order impugned therein, has not taken into consideration the said provision. It was further submitted that against the judgment of this court in the case of Sports Club of Gujarat Ltd. v. Union of India as well as in the case of Green Environmen .....

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