TMI Blog2016 (12) TMI 1697X X X X Extracts X X X X X X X X Extracts X X X X ..... - reliance placed in the case of SPORTS CLUB OF GUJARAT LTD Versus UNION OF INDIA & 3 [2013 (7) TMI 510 - GUJARAT HIGH COURT], where it was held that Section 65(25a), Section 65(105) (zzze) and Section 66 as incorporated / amended to the extent that the said provisions purport to levy service tax in respect of services purportedly provided by the petitioner club to its members, to be ultra vires ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax liability against the appellant and imposed various penalties also. 2. The Ld. Counsel for the appellant submits that the tax entry- club association service was the subject matter of decision by various High Courts. It was held that there can be no Service Tax when the transaction is between the club and members of the said club. He drew out attention to the following decisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Hon ble High Court of Jharkhand Gujarat High Court in the cases referred above. The said decisions have been followed by the Tribunal also in NASSCOM (supra). In view of the settled legal decision and following the decisions of the Hon ble High Court and the Tribunal, we find that the impugned order cannot be sustained. Accordingly, the same is set aside and the appeal is allowed. ( Dicta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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