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TMI Blog2016 (9) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... ience and brevity), West Zone Branch, Ahmedabad. 2. The brief facts necessary for the disposal of this appeal are as under :- 3. A show cause notice dated 27th October 2006 came to be issued upon the respondent State Federation of CoOperative Sugar Factories Ltd., as to why service tax amount of Rs. 7,68,530/should not be demanded and recovered under Section 73 (1) of the Finance Act, 1994 and interest under Section 75 of the Finance Act, 1994 and as to why the penalties may not be imposed under Sections 75, 76 and 78 of the same Act. 4. Countering the show cause notice, a detailed reply is filed by the respondent contending inter alia that the respondent-federation is not a Club or an Association, which could be covered within the meani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lub or an Association attached with the criteria of profitability, would be covered and therefore, would be amenable to the service tax. 11. It is further contended that the explanation, which was introduced w.e.f. 1st May 2006 to Section 65 of the Finance Act, which provides for the purpose of this particular section what would mean to be taxable service and would include any taxable service provided or to be provided by any unincorporated association or body of persons to a member thereof, for cash, deferred payment or any other valuable consideration. This explanation would also bring the respondent-federation within the definition of Section 65 of the Finance Act. 12. Learned advocate has further contended that considering the activit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ltra vires. Rule is made absolute with no order as to costs." 14. It appears that the tribunal also proceeded to take into consideration yet another unreported judgment in S.L.P. No.4171 of 2011 in case of Surat Textile Traders' Association V/s. Union of India and concluded that merely collecting the subscription from their members would not take the respondent - federation in the ambit of Section 65 of the Finance Act and by applying the said decision, CESTAT was pleased to allow the appeal of the respondent-federation. 15. In view of the settled position of law as is indicated in the judgment of CESTAT, this Court is unable to come to any other conclusion then that of the CESTAT, more particularly when the issue of considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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