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2016 (9) TMI 1241 - CESTAT BANGALORE

2016 (9) TMI 1241 - CESTAT BANGALORE - TMI - Club or Association services - Commissioner (Appeals), Cochin set aside the Order-in-Original on the ground that M/s. National Club (respondent) is a Members club and not a Proprietary Club and in a members club there is no question of two sides i.e. Members and Club, both are same entity - Revenue submitted that the impugned order is not sustainable in law because the issue involved in the present case has not attained the finality. The judgment of t .....

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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 against the impugned order passed by the Commissioner (Appeals) vide his order dated 28.01.2016. Revenue has .....

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them. After the completion of investigation, a show-cause notice No. 36/ST/2011 dated 09.03.2011 was issued demanding service tax not paid for the period from 2005-06 to 2009-10 by the Joint Commissioner, Cochin which was confirmed along with interest and penalties under Section 76, 77 & 78 of the Finance Act 1994. Aggrieved by the Order-in-Original passed by the Additional Commissioner, Cochin the appellant filed an appeal before the Commissioner (Appeals), Cochin who allowed the appeal of .....

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ed 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 & Ha .....

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udgments of the Tribunal are in favour of the respondent though the Revenue has challenged those decisions before the Hon ble Supreme Court but there is no stay granted by the Hon ble Supreme Court. It is pertinent to note that the Commissioner (Appeals) has allowed the appeal of the respondent by relying upon the following judgments: (i) Sports Club of Gujarat Ltd. Vs. Union of India reported in 2013 (31) S.T.R. 645 (Guj.) (ii) Ranchi Club Ltd. Vs. CCE & ST, Ranchi Zone reported in 2012 (26 .....

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lant. The issue to be decided is whether the appellant is liable to pay service tax on the gross value of service 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 Sport .....

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