TMI Blog2016 (1) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 - Dated:- 13-10-2015 - P. K. Das, Member (J) And P. M. Saleem, Member (T) For the Appellant : Shri P M Dave, Adv For the Respondent : Shri J Nair, AR ORDER Per P. K. Das After hearing both the sides and on perusal of the records, we find that the demand of service tax was proposed for rendering services of Club's or Association's Membership Services . The appellant is Gujarat State Federation of Co-operative 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vincing grounds on which this Court should not follow the decision of the Division Bench of Jharkhand High Court. 8. In the result, these petitions are allowed and it is hereby declared that Section 65(25a), 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 Petition No. 4171 of 2011, held as under:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this court wherein the said provision has been declared ultra vires and unconstitutional and hence, to that extent the impugned show cause notice is without authority of law and, therefore, cannot be sustained. 6. For the foregoing reasons, the petition partly succeeds and is accordingly allowed to the following extent. The impugned show-cause notice dated 3rd August, 2010 issued under section 73(1) of the Finance Act, 1994 is hereby quashed and set aside to the extent the same seeks to invoke the provisions of section 65(105)(zzze) of the Finance Act qua the noticee therein. Rule is made absolute accordingly to the aforesaid extent with no order as to costs. 5. In the present case, both the authorities below observed that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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