TMI Blog2015 (11) TMI 1602X X X X Extracts X X X X X X X X Extracts X X X X ..... st. The issue of judgments of the case of Sports Club of Gujarat Ltd. v. Union of India [2013 (7) TMI 510 - GUJARAT HIGH COURT] are squarely applicable in the facts of the present case, where it was held that Section 65(25a), Section 65(105) (zzze) and Section 66 as incorporated / amended to the extent that the said provisions purport to levy service tax in respect of services purportedly provided by the petitioner club to its members, to be ultra vires The demand for the period 1-7-2012 to 31-3-2013 confirmed in the impugned order is not sustainable and the same deserves to be deducted from the total demand confirmed in the impugned order, subject to verification by the Commissioner the correctness of claim of the appellant. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the problems of various mine owners/exporters who mine manganese/iron ore. The aims and objects of the appellant are listed in Regulation 3 of its Rules and Regulations. The membership for the association is open to any mineral exporters/mine owners who are located within the State of Goa. The appellant collects annual membership fee from the members for maintaining diffusion of knowledge, trade fairs, seminars, workshop, etc. The appellant is a non-profit organization controlled by the members. The members decide the activities to be undertaken by the association. In the Adjudication order the demand of service tax was confirmed on the members subscription for the period 1st Oct., 2008 to 31st March, 2013 vide impugned order. Aggrieved b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Shri A.K. Goswami, ld. Addl. Commissioner (AR) appearing on behalf of the respondent reiterates the findings of the impugned order. 5. We have carefully considered the submissions made by both the sides. 6. On going through the factual matrix of the constitution of the association and the activities carried out by the association and also the relationship of the members of association, we find that the association was formed by the members only for the purpose of mutual benefit of the members in regard to the mining/trade of the minerals. In view of this position, we find that there is a mutuality of interest of the members and the associations, therefore the service provider and service recipient concept does not exist. This i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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