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2016 (10) TMI 622 - CESTAT NEW DELHI

2016 (10) TMI 622 - CESTAT NEW DELHI - TMI - Taxability of club membership fees - Society registered under Society Registration Act, 1860 - service rendered by club to its members - Held that: - the decision in the case of Ranchi Club Ltde vs Chief Commissioner of Central Excise [2012 (6) TMI 636 - Jharkhand High Court] relied upon where it was held that in view of the mutuality and in view of the activities of the club, if club provides any service to its members may be in any form including as .....

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embers 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] - Dated:- 21-9-2016 - Mr S K Mohanty, Member (Judicial) and Mr. V Padmanabhan, .....

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service to its members including service in connection with management of ports. Show cause notice dated 23.2.12 was issued to the appellant proposing to demand service tax to the tune of ₹ 3.27 crores along with interest and penalty, on the amount received by the society in the form of membership fees from its members The view entertained by Revenue was that the service rendered by the appellant to its member is liable to service tax under the category of club or association service fall .....

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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)] .....

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xit learned DR appearing for the Revenue. 3. We have gone through the case records. We have also perused the Memorandum of Association of the Indian Port Association. We note 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, we find that there is mutuality of interest between the Associatio .....

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es rendered by club to its members is liable to service tax has been the subject matter of several 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 s .....

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