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TMI Blog2023 (11) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... AND MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) Ms. Priyanka Goel, Advocate for the appellant. Shri S.K. Meena, Authorised Representative for the Respondent. ORDER The appellant has challenged the Order-in-Appeal No.25(RK)ST/JPR/2017- 18 dated 01.02.2018 passed by the Commissioner (Appeals), who dismissed the appeal filed by the appellant and confirmed the demand as raised in the show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pair, as per Section 65(64) of the Finance Act, 1994, the provisions thereof are quoted below as under:- "(i) any person under a contract or an agreement; or (ii) a manufacturer or any person authorized by him, In relation to- (a) Management of properties, whether immovable or not; (b) Maintenance or repair of properties, whether immovable or not; or (c) Maintenance of repair including r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ench in Commissioner of Service Tax, Delhi Vs. DLF Golf Resorts Ltd. - 2018 (12) GSTL 39 (Tribunal- Delhi), inter alia, observing that the services provided to its members are not taxable under the category of Management, Maintenance or Repair as per Section 65(64) of the Finance Act. The present case is squarely covered by these decisions and does not call for any further interpretation by us. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pra), on application of the principle of mutuality, services provided by the appellants to their respective members would not fall within the ambit of the taxable "Club or Association" service nor the consideration whether by way of subscription/fee or otherwise received therefor be exigible to service tax. In view of the decision of the Gujarat High Court in Sports Club of Gujarat Limited, as the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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