TMI Blog2019 (12) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... services but gets events organised by professionals and, by collecting fees which are transmitted to such organisers, enables its members to participate in them. There is no allegation that any part of the fees charged by convention organisers is retained by the appellant. Thus, the activity is beyond the purview of taxability under section 65 (105) (zc) of Finance Act, 1994. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No: 87214 of 2018 - A/87206/2019 - Dated:- 11-11-2019 - HON BLE MR C J MATHEW, MEMBER (TECHNICAL) AND HON BLE MR AJAY SHARMA, MEMBER (JUDICIAL) Shri J Shankarraman, Advocate for the appellant Shri Dilip Shinde, Assistant Commissioner (AR) for the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant merely acts as an agent for recovery of the costs charged by professional convention organisers and that the service liable to taxation under section 65(105)(zc) of Finance Act, 1994 is not within the scope of their activity. 3. We have heard Learned Authorised Representative. 4. It is seen that the decision of the Hon ble High Court of Jharkhand has held that 18. However, learned counsel for the petitioner submits that sale and service are different. It is true that sale and service are two different and distinct transaction. The sale entails transfer of property whereas in service, there is no transfer of property. However, the basic feature common in both transaction requires existence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Merely because the judgment is not accepted by the Department, its persuasive value is not lost and it can always be considered by this Court for its persuasive value, more particularly when the said judgment has relied upon a decision of the Full Bench of Patna High Court in the matter of Commissioner of Income-tax v. Ranchi Club Ltd., 1992 (1) PLJR 252 (Pat) (FB), which is referred to by the Division Bench. 7.1 Learned advocate for the Department also submitted that there is no question of mutuality because the club is a legal entity as it is incorporated under the Companies Act. This Court is unable to accept the submissions made by learned advocate for the Department because they were the very facts before the Division ..... X X X X Extracts X X X X X X X X Extracts X X X X
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