9911796707
TMI Blog2007 (3) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... ub's rooms/halls and premises. The demand has been made by treating the said charges as that of a mandap keeper from his clients. 2. Heard both sides and perused record. The submission of the learned Counsel for the appellant is that the appellant's club is a non-profit company registered under Section 25 of the Companies Act, 1956. It is being pointed out that it is a members' club inasmuch as e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that arises in the present case is the same as the one considered by the Hon'ble Calcutta High Court. In the case of Saturday Club, the Hon'ble High Court ordered as under: "So far as the merit is concerned, law is well-settled by now that in between the principal and agent when there is no transfer of property available question of imposition of service tax cannot be made available. It is true ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... well as the members' club for the purpose of using the space for constructing or using it as 'mandap'. Therefore, apart from any other question possibility of double taxation cannot be ruled out. If I explain my first query as above it will be crystal clear that if a person being an owner of the house allows another to occupy the house for the purpose of carrying out any function in that house it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere should be existence of two sides/entities for having transaction as against consideration. In a members' club there is no question of two sides. 'Members' and "club" both are same entity. One may be called as principal when the other may be called as agent, therefore, such transaction in between themselves cannot be re— corded -as income, sale or service as per applicability of the revenue tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices rendered by any person to his client presupposes the element of commerciality and obviously this transaction must be involved with the third parties, as opposed to the members of the club. 17. Thus, I allow the writ petition consequently I set aside and quash the notices and the registration certificate." [2006 (3) S.T.R. 311 (Cal.) = 2005 (180) E.L.T. 18(Cal.)] 5. Thus, the issue in dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
