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COMMISSIONER OF CENTRAL EXCISE AND SERVICE-TAX AHMEDABAD-III Versus GUJARAT STATE FEDERATION OF COOPERATIVE SUGAR FACTORIES LTD

2016 (9) TMI 49 - GUJARAT HIGH COURT

Business Auxiliary services / club or association services - Activities taken by the Federation for the promotion of agriculture - Held that: - federation not falling in definition of Section 65 of the Finance Act, merely on the basis of collecting the subscription amount. - The issue whether the activities of the respondent-federation would be considered as an activity for promotions of agriculture and therefore, would fall in disclaimer clause, was not addressed to by Ld. advocate. Therefore, .....

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, 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, 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 .....

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Finance Act, 1994 and that the activities undertaken by the federation were for the promotion of agriculture, which would fall in the disclaimer portion of Section 65 of the Finance Act 1994. 5. It appears that the show-cause notice came to be adjudicated and by order-in-original dated 28th March 2008, Joint Commissioner, Central Excise, Ahmedabad-III, confirmed the service tax and imposed penalty. 6. This order came to be challenged by the respondent - federation before the Commissioner (Appea .....

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vocate 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 Association attache .....

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y 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 activities undertaken by the federation and that the federation and its each and every individual members are the different and distinct legal entities in the eyes of law, would therefore be classifiable in the categories of Club's or Association's and its Members, in Section 65 .....

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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. .....

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