TMI Blog2017 (7) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... ther subscription from the members of the forum is chargeable to service tax under the service of club and association service? - Held that: - This issue in the appellant's own case Sakal Papers Ltd. Versus Commissioner of Central Excise [2015 (8) TMI 1396 - CESTAT MUMBAI], has been decided by this Tribunal, where it was held that rendering of services by the club to its members is not taxable und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lies and 'Sakal Sahyadri Suraksha Kavach' for individual member in the cities of 'Pune, Kolhapur', Aurangabad etc. The case of the department is that the appellant is liable to pay service tax on the subscription fee, annual subscription rate of monthly/annual publications for magazines etc. and value of medical treatment books i.e, for Madhurangan value of Magazine Tanishq a month ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STR 645 (Guj.) held that the service tax on the subscription of club and association service is not chargeable particularly in the case of Sports Club of Gujarat Ltd. (supra) . The Hon'ble High Court struck down the provisions of Section 65(25a) and Section 65 (105) (zzze) of the Finance Act, 1994. He submits that as per the Tribunal's order dt. 4.8.2015 in their own case this appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en by the name 'Madhurangan', 'Sakal Rasik Parivar' for families and 'Sakal Sahyadri Suraksha Kavach' for individual members. Appellant collects subscription from the members who wish to join this club. In return for such membership the person can attend seminars, lectures or other social / cultural / musical functions/medical treatment, etc. organized by the appellant. Bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of Section 65(25a) and Section 65(105)(zzze) of the Finance Act, 1994. Since the definition of 'Club or Association Service' has already been struck down, we do not find any reason to sustain the impugned order. 5. The impugned order is set aside and the appeal is allowed with consequential relief. From the above order, it can be observed that in the appellant s own case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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