TMI Blog2017 (5) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... relating to renting of immovable property service would detract from the allegation that there was misrepresentation or suppression of fact with intent to evade tax - invoking of the extended period in relation to renting of immovable property is not justifiable - demand restricted to normal period. Appeal allowed - decided partly in favor of assessee. - ST/138/2012 - A/86594/17/STB - Dated:- 3-4-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri U.R Naik, Advocate for the appellant Shri Roopam Kapoor, Commissioner (AR) for the respondent ORDER Per: C J Mathew M/s Maharaj Bagh Club is in appeal against order-in-original no.28/ST-2011-12/C dated 28 th December 2011 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s High Courts have also been challenged before the Hon'ble Supreme Court and hence could not provide a conclusive basis for quashing the demand of tax under this head. With the striking down of this head of taxation by the Hon'ble High Court, this line of argument is unacceptable. 4. We also find ourselves unable to accept this contention because this Tribunal has set aside the demands raised on 'clubs or association' by going beyond the principle of mutuality to examine taxability of contribution of members for common cause or a common objective can merely owing to existence as a club or association without being conductor for rendering of a service. For a service to be taxable, it is necessary that the service has to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lities enjoyed by club members and, therefore, in accordance with the decision of the various High Courts that have invalidated the levy of tax thereon, received from members for conducting function is also not tenable. It is also their submissions, that the transactions with decorators does not involve providing of 'mandap keeper service' and consideration for allowing access to the club premises to enable support to the members who book their premises for functions. It would appear that the payment to the decorators are made directly by the members and that the receipts from decorators are essentially in the nature of renting of immovable property' which was not taxable during the period in dispute. The demand for tax on rent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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