TMI Blog2017 (12) TMI 1537X X X X Extracts X X X X X X X X Extracts X X X X ..... t] had analyzed the issue and held that the club is formed on the principle of mutuality and therefore any transaction of the club with its members is not a transaction between two parties and therefore not subject to levy of service tax - demand set aside - appeal dismissed - decided against Revenue. - ST/198/2010 - Final Order No.43060/2017 - Dated:- 5-12-2017 - Ms. Sulekha Beevi C.S., Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... membership, namely life membership, short-term membership, corporate membership etc., they were not discharging service tax on the amounts collected. A show cause notice was issued alleging short-payment of service tax and also for recovery of the tax along with interest and for imposing penalties. After adjudication, the original authority confirmed the demand of tax, interest and also imposed pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bscription collected from the members can be subject to levy of service tax under the category of club or association services has been settled by the decision of the Hon ble High Court of Jharkhand in the case of Ranchi Club Ltd. Vs. Chief Commissioner of Central Excise and Service Tax, Ranchi Zone - 2012 926) STR 401 (Jhar.) as well as of the Hon ble High Court of Gujarat in the case of Sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sports Club of Gujarat Ltd. (supra) as well as Saturday Club Ltd. Vs. Asst . Commissioner, Service Tax Cell, Calcutta 2006 (3) STR 305 (Cal.). 6. Following the said decisions, we are of the view that the Commissioner (Appeals) has rightly set aside the demand, interest and penalties. We find no ground to interfere with the order passed by Commissioner (Appeals). The impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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