TMI Blog2016 (10) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... nsaction is missing. On perusal of the the Memorandum of Association of the Indian Port Association it is found that the membership of the Association shall be open to all major ports in India. It is also emerging from the Memorandum that the objectives of the Association are to carry out various activities to help the members i.e. various major ports in India. Hence, there is mutuality of interest between the Association and its Members, inasmuch as the society is comprising of all the major ports in India and any activity even if in the nature of service, is rendered to its members. Demand not sustainable - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 53549 of 2014 - Order No.ST/A/53699/2016-CU[DB] - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inciple of mutual benefit of its members as well as the Society have held separate identity from its members. The primary requirement of having separate service provider and service recipient is not satisfied in their case and hence there can be no demand of service tax. They have in turn relied upon the following case laws:- 1. CCE Surat vs. Surat Tennis club [2016 (42) STR 821 (Guj)] 2 Gondwana Club vs. CC Nagpur [2016 (42) STR 895 (Tri-Mum)] 3. Green Environment Services Co-op. Society Ltd. [2015 (37) STR 961 (Guj)] 4. Cricket Club of India Ltd. vs. CST, Mumbai [2015 (40) STR 973 (Tri-Mum)]. 5. Chiplun Nagari Sahakari Patsanstha Ltd. [2015 (40) STR 957 (Tri-Mum)] 6. Federation of Indian Chambers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... veral decisions, In the case of Ranchi Club Ltde vs Chief Commissioner of Central Excise [2012 (26) STR 401 (Jhar)] it has been held by the Hon' ble High Court of Jharkhand as under: 18. However, learned counsel for the petitioner submits that sale and service are different. It is true that sale and service are two different and distinct transaction. The sale entails transfer of property whereas in service, there is no transfer of property. However, the basic feature common in both transaction requires existence of the two parties; in the matter of sale, the seller and buyer, and in the matter of service, service provider and service receiver. Since the issue whether there are two persons or two legal entity in the activities of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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