TMI Blog2016 (9) TMI 1241X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon’ble Apex Court and the matter is still pending. During the pendency of the appeal before the Supreme Court, the orders passed by the Commissioner is in jeopardy and cannot be considered as precedent. Held that:- there is nothing wrong in the order passed by the Commissioner (Appeals) and we are not inclined to interfere in the same. - Decided against the Revenue - ST/Stay/20677/2016 in ST/21116/2016-DB ST/21116/2016-DB - Final Order No. 20844 / 2016 - Dated:- 27-9-2016 - Shri S. S Garg, Judicial Member And Shri Ashok K. Arya, Technical Member Shri Parashiva Murthy, AR For the Appellant Shri Sandeep Gopalakrishnan, Advocate Menon Pai For the Respondent ORDER Per S. S. Garg The Revenue has filed an appeal ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the impugned order is not sustainable in law because the issue involved in the present case has not attained the finality. The judgment of the Hon ble Jharkhand High Court at Ranchi and the Gujarat High Court at Ahmedabad relied upon by the Commissioner (Appeals) Cochin has been challenged before the Hon ble Apex Court and the matter is still pending. He further submitted that an appeal against the decision of Hon ble CESTAT, Delhi in the case of Enchanted Wood Club Ltd. Vs. UOI reported in 2008 (12) S.T.R 314 was also filed by the department and is still pending in the High Court of Punjab Haryana. He also submitted that during the pendency of the appeal before the Supreme Court, the orders passed by the Commissioner is in jeopardy an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided to the members of the club. I find that M/s. National club is a Members Club and not a Proprietary Club. In a Members club there is no question of two sides; Members and club, both are same entity. There should be existence of two sides/entities for having transaction as against consideration. In a members club there is no question of two sides. The Hon ble Tribunal in Sports Club of Gujarat Ltd. V. UOI reported in 2013 (31) S.T.R. 645 (Guj.) held that the provisions which purport to levy service tax in respect of services purportedly provided by the petitioner club to its members is to be ultra vires. In the Joint Commercial Tax officer V. Young Men s Indian Association {1970 (1) SCC (462)}, the Apex court held that If the club e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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