2018 (4) TMI 1101

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..... . Manoj, Adv. ORDER Per Archana Wadhwa: The above appeal is filed by the department aggrieved by the order passed by the Commissioner (Appeals), who set aside the demand, interest and penalties. 2.  On behalf of the Revenue, learned Authorised Representastive Shri P. Arul, AC (AR) reiterated the grounds of appeal. He submitted the respondents are engaged in providing membership of "Club o .....

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..... are not taxable and, therefore, set aside the demand. He submitted that in terms of clause (25)(a) of section 65 of the Finance Act, 1994, Club or Association means "any person or body of persons providing services, facilities or advantages for a subscription or any other kind of its members but does not include the person, body established as provided under sub-clauses (i) to (iv) of the Finance .....

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..... 45 (Guj.). 4.  Heard both sides. 5.  The case of the department is that the respondents are liable to pay service tax on the subscription amount collected from its members. The Hon'ble High Court of Jharkand in the case of M/s. Ranchi Club Ltd. (supra) had analysed the issue and held that the club is formed on the principle of mutuality and, therefore, any transaction of the club w .....

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