TMI Blog2018 (8) TMI 1590X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be any service tax liability on the amounts collected by the clubs/associations from its members under various categories of members - there cannot be any demand in respect of Clubs and Association service up to 30.06.2012 - the demand for the period from 01.07.2012 will sustain. Renting of Immovable Property service - Held that:- They very much fall within the taxable category and henc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri K. Veerabhadra Reddy, JC (AR) for the Respondent. ORDER Per Madhu Mohan Damodhar All these four appeals relating to the same appellant and involving common issues are therefore taken up for common disposal. 2. The appellant functions under the Ministry of Commerce and are engaged in the export promotion of handloom items. They were providing various services to their member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. For the demands relating to the period on or after 01.07.2012, they are not pressing their case in respect of related demands under Membership of Clubs or Associations services. However, in respect of the prior period, Ld. Advocate points out that they are covered by the decisions of the Tribunal in the case of Cosmopolitan Club and Others in Final Order No. 40366-40385/2018 dated 06.02.2018, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Final Orders dated 06.02.2018 (supra) cited by the Ld. Advocate, relying on the judgment of the Hon ble High Court of Jharkhand in the case of Ranchi Club Ltd. Vs. CCE ST 2012 (26) STR 401 (Jhar.) and of the Hon ble High Court of Gujarat in the case of Sports Club of Gujarat Vs. UOI 2013 (31) STR 645 (Guj.), has held that for the period up to 30.06.2012, there cannot be any service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he issue of taxability under Clubs and Association services was mired in litigation and was only lead to rest by the High Court judgments relied upon supra. So also in respect of Renting of Immovable Property services, provided by the appellants were under the mistaken assumption that there would be no tax liability on the ground that they had rented their own premises to the Council. This being s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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