TMI Blog2016 (9) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... ts in a Tax Appeal more particularly considering the smallness of the amount involved in the present appeal – no error found in decision of CESTAT – appeal dismissed – decided against the revenue. - TAX APPEAL NO. 665 of 2016 - - - Dated:- 19-8-2016 - MR. S.R.BRAHMBHATT AND MR. A.Y. KOGJE, JJ. FOR THE APPELLANT : MR SUDHIR M MEHTA, ADVOCATE ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE A.Y. KOGJE) 1. This appeal under Section 35 G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 directed against the order dated 13th October 2015 passed by the Customs, Excise And Service Tax Appellate Tribunal (hereinafter referred to as CESTAT for the sake of convenience and brevity), West Zone Branch, Ahmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the CESTAT, Ahmedabad and the CESTAT, Ahmedabad considering the rival contentions and the position of law was pleased to allow the appeal. 8. This decision of the tribunal is a subject matter of challenge here in this appeal. 9. Heard learned advocate for the appellant. He has taken this Court through the proposals of show-cause notice and submitted that the order-in-original and order-in-appeal were justified and in conformity with the provisions of law. 10. It was contended that the CESTAT has erred in interpreting the Section 65 of the Finance Act, more particularly the amendment introduced by the Finance Act, 2011 and a clarification issued by the CBEC vide a letter dated 28th February 2011, whereby a Club or an Associati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 2013 (31) S.T.R. 645 (Guj.) in case of Sports Club of Gujarat Ltd., V/s. Union of India , where this Court followed the judgment of Division Bench of Jharkhand High Court at Ranchi in the matter of Ranchi Club Ltd., V/s. Chief Commissioner of Central Excise S.T., Ranchi Zone , reported in 2012 (26) S.T.R. 401 (Jhar.) and concluded in paragraph no.8 as under : 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 ult ..... X X X X Extracts X X X X X X X X Extracts X X X X
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