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Commissioner Service Tax Versus DLF Golf Resorts Ltd.

2017 (5) TMI 402 - PUNJAB AND HARYANA HIGH COURT

Club or association service - the assessee collected charges from members of clubs for various services but had not paid service tax in respect thereof - The department was of the view that these amounts would fall within the ambit of the words “any other amount” as defined in Section 65 (105) (zzze) read with Section 65 (25a) of the Finance Act, 1994 - principles of mutuality - Held that: - The controversy as to whether the issues such as the one raised in the present appeal relates to taxabili .....

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26974-CII-2016 For the reasons stated therein, the applications for condonation of delay of 61 days in re-filing as well as 35 days in filing the appeal are allowed. STA No. 24-2016 This is an appeal against the order of the Customs, Central Excise & Services Tax Appellate Tribunal, New Delhi, dated 20.11.2015 (Annexure A-3), allowing the respondent/assessee's appeal against the order of the Commissioner confirming the demands proposed in the show cause notice issued by the Commissioner .....

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ld fall within the ambit of the words any other amount as defined in Section 65 (105) (zzze) read with Section 65 (25a) of the Finance Act, 1994. The respondent on the other hand contended that it was not liable to pay any service tax. The contention was based on the doctrine of mutuality as well as on the ground that these provisions have been declared ultra vires by the Gujarat High Court in the case of Sports Club of Gujarat Ltd. Vs. Union of India, 2013 (31) S.T.R. 645 (Gujarat) and the Jhar .....

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le Supreme Court is arbitrary and illegal? (b) Whether the Ld. Tribunal committed a grave error in allowing the appeal filed by the respondent? (c) Whether the impugned order dated 20.11.2015, Annexure A-3, passed by the ld. Tribunal is against the settled position of law and is therefore liable to be set aside? (d) Whether the services of a club, i.e. Green Fees, Academy Revenue, Lessons Fee, Package Horse Ride Charges, Night Charges, Non-Member Academy Revenue, Guest Fees, Package Tennis Charg .....

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with Section 83 of the Finance Act, 1994, these issues can be decided only by the Supreme Court and not by the High Court in an appeal under Section 35G. The contention is well founded. 5. In CST Vs. Delhi Gymkhana Club Ltd., 2009(16) S.T.R. 129 (Del.), a Division Bench of the Delhi High Court considered an almost identical case. It was held that the appeal was not maintainable under Section 35G. A similar view was also taken by another Division Bench of the Delhi High Court in CST Vs. Ernst and .....

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efore the Ist day of July, 2003; (iii) on a reference made under Section 35H, in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after passing of the judgment, the High Court certifies to be a fit one for appeal to the Supreme Court; or], (b) any order passed [before the establishment of the National Tax Tribunal] by the Appellate Tribunal relating, among other things, to the determination of any question having a relation to t .....

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accepted by the department. The Ministry of Finance, Department of Revenue, Tax Research Unit issued a circular dated 10.07.2014, which refers to the Finance Minister having introduced Finance (No.2) Bill, 2014 in the Lok Sabha on 10.07.2014. Paragraph 14 of Annexure IV referred to in this circular, reads as under :- 14. Section 35L is being amended so as to clarify that determination of disputes relating to taxability or excisability of goods is covered under the term 'determination of any .....

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f the CESTAT whereas Section 35L deals with appeals to the Supreme Court from orders of the CESTAT. Section 35L (b) provides that appeals from orders of CESTAT would lie directly to the Supreme Court where it involves the the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment. In Ernst & Young this Court held that any question having relation to a rate of duty would include a determination as levy of tax on a part .....

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