TMI Blog2023 (6) TMI 1326X X X X Extracts X X X X X X X X Extracts X X X X ..... LCUTTA CLUB LIMITED AND CHIEF COMMISSIONER OF CENTRAL EXCISE AND SERVICE ORS. VERSUS M/S. RANCHI CLUB LTD. [ 2019 (10) TMI 160 - SUPREME COURT] held that Companies and Cooperative Societies which are registered under the respective Acts being constituted bodies under this Acts were not included in the Service Tax prior to 1.7.2012. Thus, the membership fees collected by a registered club or associations is held to be not leviable to service tax. Besides, it is found that this Tribunal in appellant s own case COMMISSIONER OF CENTRAL TAX, BANGALURU SOUTH COMMISSIONERATE VERSUS M/S KARNATAKA GOLF ASSOCIATION AND M/S. KARNATAKA GOLF ASSOCIATION, BANGALORE VERSUS COMMISSIONER OF SERVICE TAX BANGALORE SERVICE TAX- I [ 2020 (3) TMI 1098 - CESTAT B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (A) who in turn rejected their appeals. Hence, the present appeals. 3. The learned Senior Counsel for the appellant submits that in their own case, this Tribunal granted relief to them for the period 1.10.2007 to 30.9.2008 by setting aside the order confirming the service tax demands on the advances received from the applicants for membership as reported in 2020-TIOL-500-CESTAT-BANG . He submits that the said order has not been appealed and hence, attained finality. It is his contention that, therefore, contrary stand now taken by the Revenue in the present appeals cannot be sustained. In support, he referred to the following judgments: (i) CCE vs. Bigen Industries Ltd.: 2006 (197) ELT 305 (SC) (ii) Marsons Fan Industries vs. CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respective Acts, can certainly be said to be constituted under those Acts. This being the case, we accept the argument on behalf of the respondents that incorporated clubs or associations or prior to 1st July, 2012 were not included in the Service Tax net. Thus, the membership fees collected by a registered club or associations is held to be not leviable to service tax. Besides, we find that this Tribunal in appellant s own case decided the issue in favour of the appellant for a different period following the above ratio of the Hon ble Supreme Court. 9. In view of the above findings, we do not see any merit in the impugned orders and set aside the same. Consequently, all these appeals are allowed with consequential relief, if any, as per la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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