TMI Blog2016 (12) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... b from their lifetime, permanent and corporate members were for the service to be provided in the future and the value of the same is taxable in terms of Section 67 of that of the Finance Act, is justified? - Held that: - It is seen that the show cause notice has been issued for service tax liability on the one-time fee recovered from the members prior to 16.06.2005 under the category of club and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -93581/16/STB - Dated:- 14-7-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. Devender Singh, Member (Technical) Sh. S.L. Kaushik, AC (AR) for the Appellant None for the Respondent ORDER The Revenue is in appeal against the order passed by the Commissioner (Appeals-III), Central Excise, Pune-III dated 30.01.2012. 2. Brief facts of the case are that M/s Royal Connaught ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service. The liability to pay has been created on or after 16.06.2005. The revenue is in appeal on the ground that one-time fee collected by the club from their lifetime, permanent and corporate members were for the service to be provided in the future and the value of the same is taxable in terms of Section 67 of that of the Finance Act. 3. It is seen that the show cause notice has been iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the same view in the following cases:- (i) Indian Banks Association Vs Commissioner of Service Tax-I, Mumbai (Appeal No: ST/85371/2015) Final Order No. A/2796/15/STB. (ii) Matunga Gymkhana Vs. CST, Mumbai. 2015(38) STR 407 (Tri.- Mumbai) 4. Since the liability of service tax on club and association service has itself been quashed, in the judgments mentioned above, there is no qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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