TMI Blog2023 (10) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... ised, however, in the show-cause notice dated 10.4.2015 it is alleged that the advances collected by the appellant would fall under the scope of service as defined under Section 65B(44) of the Finance Act, 1994; also it is alleged that the activity of the appellant does not fall under the Negative List of services contained in Section 66D of the Finance Act, 1994, hence leviable to service tax. The Ld. Commissioner in the impugned order by interpreting the definition of Service has confirmed the demands for the period after 01.7.2012. The Hon ble Supreme Court in STATE OF WEST BENGAL ORS. VERSUS CALCUTTA CLUB LIMITED AND CHIEF COMMISSIONER OF CENTRAL EXCISE AND SERVICE ORS. VERSUS M/S. RANCHI CLUB LTD. [ 2019 (10) TMI 160 - SUPREME COURT] o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was alleged that the amounts so collected would be chargeable to Service Tax under the category of Club or Membership Association Service . Consequently, show cause notices were issued to the Appellant periodically for recovery of Service Tax for the period from 2005 to April 2012. The said demands were confirmed on adjudication and the matter reached before this Tribunal, which had been decided in their favour following the judgement of the Hon ble Supreme Court in State of West Bengal Vs. Calcutta Club Ltd.: 2019 (29) GSTL 545 (SC). Further, two show-cause notices dated 22.5.2014 and 10.4.2015 demanding service tax of Rs.30,77,848/- and Rs.74,67,200/- for the period from April 2012 to March 2013 and April 2013 to March 2014 respectively, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fee is paid, in their written submission dated 03.07.2023, the appellant has submitted that the applicants could not be eligible for any service till they become members. Their membership was not automatic but contingent and subject to conditions. Therefore, the definition of Service under Section 66B(44) and Finance Act, 1944 is not fulfilled so as to attract Service Tax. Further, they have submitted that such an allegation not levelled in the show-cause notices issued, hence cannot be allowed at this stage. In support, they have referred to the judgments of Hon ble Supreme Court in the case of SACI Allied Products Ltd. vs. CCE: 2005 (183) ELT 225 (SC). 3.2 They have further submitted that entrance fee paid by a person intending to be a m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of Club or Membership Association Service . Hence, the demand for the period April 2012 to June 2012 is squarely covered by the said decisions of this Tribunal and accordingly not sustainable. Also, the learned Authorised Representative for the Revenue has not disputed the same. 8. The Revenue has argued that since the aforesaid judgments pertains to the period prior to 01.7.2012, the same may not be applicable after introduction of the definition of Service with effect from 01.7.2012 and processing of the application itself is a service and chargeable to tax. 9. Rebutting the said arguments of the Revenue, the learned Advocate for the appellant submitted that such an issue has not been raised while issuing the show-cause notices and suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Their Lordships observed as: 81. When the scheme of Service Tax changed so as to introduce a negative list for the first time post-2012, services were now taxable if they were carried out by one person for another person for consideration. Person is very widely defined by Section 65B(37) as including individuals as well as all associations of persons or bodies of individuals, whether incorporated or not. Explanation 3 to Section 65B(44), instead of using the expression person or the expression an association of persons or bodies of individuals, whether incorporated or not , uses the expression a body of persons when juxtaposed with an unincorporated association . 82. We have already seen how the expression body of persons occurring in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
