TMI Blog2022 (4) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... ORS. VERSUS M/S. RANCHI CLUB LTD. [ 2019 (10) TMI 160 - SUPREME COURT ]. Therefore, the issue is no longer res integra - It was held in the said case that there has to be an activity carried out by one person for another for consideration which would apply on all fours even in the context of definition of service. Therefore, the transaction between members and the club not amount of rendering of any service by the appellant to their members - Demand do not sustain as no service is taking place. Taxability - guest fee - HELD THAT:- Without going into the issue of taxability, it is found that the appellant is clearly eligible for exemption Notification No.6/2005-ST. According to which, the appellant are entitled for the exemption w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... embership fee from the applicants to become members like regular membership, service membership, associate membership, life membership, corporate membership. In addition, the appellant also received donations from members towards corpus fund and the appellant also received subscription from its members towards coaching fee, green fee, guest fee, tournament and sponsorship fee. Pursuant to the investigation, show-cause notices dt. 08/04/2008 and dt. 20/04/2009 were issued. The first show-cause notice dt. 08/04/2008 was adjudicated by the adjudicating authority vide adjudication order No.05/2009-ST dt. 17/03/2009 after allowing threshold exemption of ₹ 4 lakhs (small service provider exemption), restricted demand of service tax to ͅ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dt. 01/03/2005 wherein the exemption is provided in respect of taxable service value which is not exceeding ₹ 4 lakhs in a financial year. He submits that as per the Hon ble Supreme Court judgment, all other activities are not held to be taxable services; accordingly the value of those activities shall not be taken into account for the purposes of exemption Notification No. 6/2005-ST. For this reason also, the demand of service tax in respect of the guest fee will not be sustainable. He also placed reliance on the following judgments:- i. Cricket Club of India Ltd. Vs. CST [2015(40) STR 973 (Tri. Mum.)] ii. Karnataka Golf Association Vs. CST [2020-TIOL-500-CESTAT-BANG] 3. Smt. C.V. Savitha, learned Superintendent(AR) appearin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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