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TMI Blog2020 (10) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... iety towards maintenance and common expenses would be liable for Service Tax under the Club or Association Services? 3. The facts of the matter in brief are that the Appellant is a Cooperative Housing Society registered under the Maharashtra Cooperative Societies Act, 1960. The members of the appellant's society contribute towards maintenance and upkeep of the building and common expenses as per the bye-laws adopted by the Society under the aforesaid Act of 1960. The appellants collected the contribution from each of its members and spent the same for the common benefit of the members. For the period April, 2017 the Appellant paid service tax of Rs. 4,18,655/- under the category of Club and Association Service under protest on the aforesai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ahnee Heights Co-operative Housing Society Ltd.(supra) and the relevant portion of the said decision is extracted as under:- "xxx xxx xxx 7. On reading of the above statutory provisions, it transpires that there is no much of difference for recognition of the taxable service in dispute, for levy of service tax, under both the unamended and amended provisions of the service tax statute. In order to be categorized as a "taxable service", there must be existence of two parties i.e. the service provider and the service receiver. As far as the relationship between an incorporated society or club and its members is concerned, it is an undisputed fact that such incorporated association is a distinct legal entity. However, since the association ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transaction cannot be statutorily terms as taxable service and will not be exigible to service tax. Even under the negative list regime, for the period from 01.10.2015 to 31.03.2016, this Tribunal in the case of Rajpath Club Ltd. (supra) has concurred with the earlier referred decisions of the Tribunal. 9. Coming to the issue of ascertaining the status of the appellant, whether an incorporated body or otherwise, for the purpose of consideration of applicability of explanation 3(a) appended to Section 65B of the Act, I have examined the relevant provisions of the Act of 1960 and the model bye laws provided therein. Under Section 36 in the Act of 1960, it has been provided that "the registration of a society shall render it a body corporate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cription or any other amount paid. Thus, under such circumstances, the appellant cannot be termed as an unincorporated association or a body of persons, for the purpose of consideration as a 'distinct person'. Accordingly, the explanation furnished under clause 3(a) in Section 65B of the Act will not designate the appellant as an entity, separate from its members. Furthermore, the purpose for which the appellant's society was incorporated, clearly demonstrated that it is not at all provides any service to its members and the share of contribution is to meet various purposes as stated above. Therefore, I am of the considered view that the case of the appellant is not confirming to the requirement of 'service', as per the definition contained ..... X X X X Extracts X X X X X X X X Extracts X X X X
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