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M/s Gujarat State Federation of Co-Operative Sugar Factories Ltd. Versus Commissioner of Central Excise And Service Tax, Ahmedabad

2016 (1) TMI 885 - CESTAT AHMEDABAD

Club or Association Services - collection of subscription from their members during the period 2005-06 - Held that:- appellant was collecting subscription from their members of the Federation and therefore, the Federation is covered under the ambit of 'Club's or Association Membership Services' under the provisions of Section 65 of the Finance Act, 1994. This issue is no more res-integra in view of various decisions of the Hon'ble Gujarat High Court and the Tribunal - Demand set aside - Decided .....

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ve Sugar Factories Limited (in short Federation) collecting subscription from their members during the period 2005-06. The adjudicating authority confirmed the demand of tax alongwith interest and imposed penalty under the category of 'Club or Association Services' under the provisions of Section 65(95a) of the Finance Act, 1994. The Commissioner (Appeals) upheld the adjudication order. 2. On perusal of the impugned order passed by the Commissioner (Appeals), we find that the appellant w .....

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UOI - 2014 (0) GLHEL-HC 231013 (c) M/s. Federation of Surat Textile Traders' Association vs. UOI - Order dated 30.09.2015 in SCA No. 4171 of 2011 (d) M/s. Sanjayraj Hotels & Resorts Pvt. Limited vs. CCE Rajkot - Order No. A/10662/2015 dated 20.04.2015. 3. The Hon'ble Gujarat High Court in the case of Sports Club of Gujarat Limited vs. UOI (supra), held as under:- "7.1 Learned advocate for the Department also submitted that there is no question of mutuality because the club is a .....

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Section 65(105)(zzze) and Section 66 of the Finance (No.2) Act, 1994 as incorporated/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 to its members, to be ultra vires. Rule is made absolute with no order as to costs." 4. In the case of Surat Textile Traders' Association vs. UOI, the Hon'ble Gujarat High Court, vide judgment dated 30.09.2015 in Special Civil Petitio .....

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a) has agreed with the view taken by the Jharkhand High Court in Ranchi Club Limited vs. Chief Commissioner of Central Excise & S.T., Ranchi Zone, 2012 (26) STR 401 (Jhar.) and has held sections 65(25a), 65(105)(zzze) and section 66 of the Finance Act, 1994 to be ultra vires and beyond the legislative competence of Parliament. The above decision in the case of Sports Club of Gujarat Ltd. v. Union of India has been followed by this court in the case of Green Environment Services Cooperative S .....

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