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TMI Blog2023 (9) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... Punjab Cricket Association are registered as service tax assessee for providing "Club or Association Services"; on conduct of an audit, the Department noticed that the appellants have been receiving payments like registration fees, entrance fees, annual subscription and charges for provision of additional facilities like billiards, swimming pool, lawn tennis, accommodation from its members and have not discharged the applicable service tax liability. A show-cause notice dated 14.10.2008 was issued; the original authority vide order dated 15.05.2009 confirmed the demand of service tax of Rs. 15,65,652/- along with interest while appropriating an amount of Rs. 4,31,344/- paid by the appellants; imposed penalty under Section 76 and Section 78 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et. However, what is of importance is that anybody "established or constituted" by or under any law for the time being in force, is not included. Shri Dhruv Agarwal laid great emphasis on the judgments in DALCO Engineering Private Limited v. Satish Prabhakar Padhye and ORs. Etc., (2010) 4 SCC 378 (in particular paragraphs 10, 14 and 32 thereof) and CIT, Kanpur and Anr. v. Canara Bank, (2018) 9 SCC 322 (in particular paragraphs 12 and 17 therein), to the effect that a company incorporated under the Companies Act cannot be said to be "established" by that Act. What is missed, however, is the fact that a Company incorporated under the Companies Act or a cooperative society registered as a cooperative society under a State Act can certainly be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with commercial practice, be held to apply to a firm which may have come into existence earlier by an oral agreement, but the terms and conditions of the partnership have subsequently been reduced to the form of a document. If we construe the word "constitute" in the larger sense, as indicated above, the difficulty in which the Learned Chief Justice of the Calcutta High Court found himself, would be obviated inasmuch as the section would take in cases both of firms coming into existence by virtue of written documents as also those which may have initially come into existence by oral agreements, but which had subsequently been constituted under written deeds." 73. It is, thus, clear that companies and cooperative societies which are regi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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