TMI Blog2023 (10) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... ut space for advertisement and hoardings - receiving rental income from the shop leased out for commercial purpose - penalties. Club and association service - HELD THAT:- Since there is no dispute that in the present case the Appellant is a club having no shareholders and neither declaring any dividends nor distributing any profits, the same is to be treated as an association of their Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required to be paid along with interest. Penalties - HELD THAT:- Considering the fact that the entire issue is that of interpretation of applicability or otherwise of the Service Tax on a club, all the penalties are set aside. Appeal disposed off. - HON'BLE MR. R. MURALIDHAR ( JUDICIAL ) And HON'BLE MR. A.K. JYOTISHI, MEMBER ( TECHNICAL ) For the Appellant : Shri T. Rama ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the Appellant submits that since the services are provided to their own Members, the same amounts to self-service. On this issue, he relies on the case law of State of West Bengal vs Calcutta Club Ltd [2019 (29) GSTL 545 (SC)]. In this judgment, the Hon ble Supreme Court has held as under: 73. It is, thus, clear that companies and cooperative societies which are registered under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n association of their Members. Respectfully following the decision of the Hon ble Supreme Court, we set aside the confirmed demand of Rs.16,27,627/-. 5. So far as the other two services are concerned, the Appellant is not able to bring any evidence or case law in his support to argue that the confirmed demands are not legally sustainable. Therefore, we reject their Appeal in respect of confirm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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