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Indian Banks Association Versus Commissioner of Service Tax-I, Mumbai

2016 (2) TMI 26 - CESTAT MUMBAI

Club Membership of Indian Banks - taxability - association established in 1947 of various banks as its Members and provides various activity to the member banks like organising meetings with Finance Minister, Chief Executives of various banks, intervening in court cases and representing the banking industry, issuing periodical newsletter/bulletin, giving publicity, negotiates wages between the employees union and banks. - Held that:- his bench in the case of Matunga Gymkhana - [2015 (1) TMI .....

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- Decided in favor of assessee. - Appeal No. ST/85371/2015 - Final Order No. A/2796/2015-WZB/STB - Dated:- 19-8-2015 - M. V. Ravindran, Member (J) And CJ Mathew, Member (T) For the Appellant : Shri Neerav Mainkar, Adv For the Respondent : Shri A B Kulgod, Asstt. Commissioner (AR) ORDER Per M V Ravindran This appeal is directed against Order-in-Original No: 67 to 69/STC-I/SKS/14-15 dated 13/11/2014 passed by the Commissioner of Service Tax I, Mumbai. 2. The relevant facts that arise for considera .....

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towards subscription and also charges some processing fees for empanelment of various service providers. Revenue authorities are of the view that these amount collected by the appellant would be taxable under the category of Club and Association Services and Convention Services. Show cause notice which was issued was adjudicated by the adjudicating authority after following due process of law, confirmed the demand raised on the appellant in respect of Club and Association Service and also on th .....

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e issue is no more res integra as the Tribunal in a similarly placed assessee's case, in the case of Indian Chambers of Commerce and Industry vs. Commissioner of Service Tax and Electronics and Computer Software Export Promotion Council vs. Commissioner of Service Tax reported in - 2014-TIOL-701-CESTAT-DEL has held that the services rendered would not fall under the category of taxable services as the members cannot be categorised as clients to whom services are provided. 4. Learned Departme .....

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rious banks, public sector undertakings, private banks or cooperative banks. They are governed by the Rules of the Indian Banks Association and provide various services to their members. It is also undisputed that all the banks within the Indian territory are members of the appellant association. 7. On the background of such factual matrix, we have to now come to the conclusion whether the appellant is rendering any services to their own members, more specifically as to whether they are renderin .....

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for more than one reason. Firstly, it is seen from the records that the services which are rendered by the appellant are for their own member banks. The services which are rendered are more or less in consonance with the Rules of the appellant as published from time-to-time. Secondly, the learned counsel was correct in bringing to our notice that in a similarly placed case, Federation of Indian Chamber of Commerce and Industry, were served with a show cause notice by the authorities which reach .....

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t; (b) Services provided by appellants to their respective members and consideration received therefor is not exigible to tax in view of the principle of mutuality; (c) The services provided by the appellants is not authorised for levy and collection of service tax under Club or Association service, in view of declaration of unconstitutionality of the relevant and applicable provisions, by the judgment of the Gujarat High Court in Sports Club of Gujarat Limited vs. Union of India (supra); (d) Se .....

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