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TMI Blog2017 (8) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... r Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER Per: Anil Choudhary This appeal has been preferred by M/s UP Cooperative Sugar Factories Federation Ltd., Lucknow against Order-in-Original No.01/Commissioner/LKO/ST/2014-15 dated 09.05.2014 by which it have been held that the appellant is liable to pay service tax on the contribution made by its members which are su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is liable to pay service tax for the subscriptions collected for the period from 2006-07 till the date of SCN. The SCN was adjudicated on contest and the proposed demand for the period from October-06 to 2010-11 Rs. 2,53,71,575/- was confirmed with equal amount of penalty under Section 78 of the Finance Act. Penalty was also imposed under Section 76, 77(1)(a) and also Late Fee of Rs. 1, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant is a Federation of the Cooperative Sugar Mills of Punjab and in terms of the charter of its functions, it is required to monitor the functioning of its Member Sugar Mills and provide guidance to them from time to time for improving their efficiency. In view of this, the activity of the appellant have to be treated as club or association service as defined under Section 65(25a) of the Finan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeals are allowed."
4. Accordingly, we find that the issue is squarely covered by the precedent ruling of this Tribunal in the case of Punjab State Federation of Co-operative Sugar Mills Ltd. (supra).
5. Thus, we allow this appeal and set aside the impugned order. The appellant will be entitled to consequential benefits, in accordance with law.
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