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Goa Mineral Ore Exporter’s Association Versus Commr. of C. Ex., Goa

2015 (11) TMI 1602 - CESTAT MUMBAI

Levy of tax - members’ subscription - “Club or Association service” - Held that: - 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 .....

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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 of our above discussion, we hold that the demand of service tax for the period 2008-09 to June, 2012 is not sustainable in the light of the a .....

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i A.K. Goswami, Addl. Commissioner (AR), for the Respondent. ORDER [Order per : Ramesh Nair, Member (J)]. - The appeal is directed against Order-in-Original No. GOA-EXCUS-000-COM-027-2014-15, dated 18-3-2015 passed by the Commissioner of Central Excise, Goa, wherein the ld. Commissioner has confirmed the service tax liability of ₹ 1,11,73,501/- towards Club or Association service rendered during the period 1-10-2008 to 31-3-2013 as per the proviso to Section 23(1) of the Finance Act, 1994 .....

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ulations. 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 subscri .....

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(40) S.T.R. 973 (Tri.-Mum.)] Sports Club of Gujarat Ltd. v. Union of India [2013-TIOL-528-HC-AHM-ST = 2013 (31) S.T.R. 645 (Guj.)] Ranchi Club Ltd. v. Chief Commissioner of C.Ex. & S.T. [2012-TIOL-1031-HC-JHARKHAND-ST = 2012 (26) S.T.R. 401 (Jhar.)] Matunga Gymkhana & Others v. Commr. of S.T., Mumbai [2015-TIOL-108-CESTAT-MUM = 2015 (38) S.T.R. 407 (Tri.-Mum.)] Commr. of S.T., Mumbai v. Atlanta Premises Co-op. Society Ltd. [2015-TIOL-696-CESTAT-MUM]. In view of the above judgments, the s .....

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d the service tax liability for the period 1st July, 2012 to 31st March, 2013. 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 t .....

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