TMI Blog2018 (8) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... . Reverse charge mechanism - Levy on the account of appellant having been paid subscription in foreign currency for obtaining membership of World Medical Association under reverse charge mechanism - Held that:- We are unable to see clearly what is the nature of service received by the appellant from WMA - the demand of service tax on such amounts paid to WMA set aside and matter remanded to the original authority to examine whether any service has been received by the appellant from WMA which is liable for payment of service tax and pass denovo Orders on the subject - matter on remand. Appeal allowed in part and part matter on remand. - Service Tax Appeal No. ST/52555/2014 [DB] - ST/A/52504/2018-CU[DB] - Dated:- 4-6-2018 - MR. V. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Department. 4. The appellant has impressed upon that the appellant association is the one for the doctors which is registered as society since the year 1928. The main objective is to maintain the honour and dignity and to uphold the interest of medical profession and to promote the improvement of public health and medical education in India. Also, to achieve equality among all members (doctors) of the profession. It is impressed upon that the object of the association is therefore, for the betterment of public at large and hence the same is covered under sub-clause (iii) of Section 65(25 a) of the Finance Act, 1994. In addition, it is impressed upon that the association is a group of qualified doctors to assist the member doctor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be applicable on reverse charge basis w.e.f. 01.01.2005 in furtherance of CBEC Circular dated 26.09.2011 and accordingly, the appellant was liable to pay the service tax. 7. The appellant has been charged under the category of Club Association Service which stands held as ultra vires by the High Court of Gujarat in the case of Sports Club of India 2013 (64) VST 191 (Gujarat) as also by the High Court of Jharkhand in the case of Ranchi Club 2012 (26) STR 401 (Jharkhand). By following the above decisions, we set aside the demand for service tax on the appellant under the category of Club or Association Service, rendered to its members. 8. Now coming to the levy as has been made on the account of appellant having been paid subscri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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