TMI Blog2017 (8) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Punjab State Federation of Cooperative Sugar Mills Ltd. Vs Commissioner of Central Excise, Chandigarh [2014 (8) TMI 56 - CESTAT NEW DELHI], where it was held that no service tax would be chargeable on the amount being received by the appellant from its Member Sugar Mills - appeal allowed - decided in favor of appellant. - ST/54093/2014-CU[DB] - ST/A/70705/2017-CU[DB] - Dated:- 12-4-2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rative sugar factories, and collecting considerable amount from them. In the course of investigation, it was noticed that appellant is receiving subscription @ ₹ 5 and ₹ 10 per bag from different Cooperative Sugar Mills on account of sugar produced. This payment is being received, in lieu of various services provided by appellant. These services, it appeared in the nature of Business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same is squarely covered by the decision of a Coordinate Bench ruling of this Tribunal in the case of Punjab State Federation of Cooperative Sugar Mills Ltd. Vs Commissioner of Central Excise, Chandigarh, - 2014 (36) STR 110 (Tri.-Del.) wherein under similar facts and circumstances relying on the ruling of Jharkhand High Court in the case of Ranchi Club Ltd. Vs Chief Commissioner reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Council v. CST, Delhi reported in 2014-TIOL-701-CESTAT-DEL., which is based on the judgment of Hon ble Jharkhand High Court in the case of Ranchi Club Limited v. CCE ST reported in 2012 (26) S.T.R. 401 (Jhar.) = 2012-TIOL-1031-HC-JHARKHAND-ST, and of Hon ble Gujarat High Court in case of Sports Club of Gujarat Ltd. v. Union of India Ltd. reported in 2013-TIOL-528-HC-AHM-ST = 2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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