TMI Blog2023 (11) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... . VERSUS CHIEF COMMISSIONER OF CENTRAL EXCISE SERVICE TAX [ 2012 (6) TMI 636 - JHARKHAND HIGH COURT] and also by this Tribunal in M/S FEDERATION OF INDIAN CHAMBERS OF COMMERCE AND INDUSTRY, M/S ELECTRONIC AND COMPUTER SOFTWARE EXPORT PROMOTION COUNCIL VERSUS CST, DELHI [ 2014 (5) TMI 183 - CESTAT NEW DELHI] . The same have been followed in a later order by the Principal Bench in CST, DELHI VERSUS DLF GOLF RESORTS LIMITED AND VICE VERSA [ 2015 (11) TMI 1663 - CESTAT, NEW 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 fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nagement, Maintenance or Repair, 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 reconditioning or restoration, or servicing of any goods, excluding a motor vehicle. 4. On adjudication, vide order dated 28.02.2017, the Adjudicating Authority confirmed the demand. Being aggrieved, the appellant challenged the same before the Commissioner (Appeals), which met the same fate and hence, the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orts Club of Gujarat Ltd. (supra)? (f) On the analyses above and on the basis of the precedential guidance adverted to, we conclude that in view of the decision in Ranchi Club Limited (supra), 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 relevant provisions (namely Section 65(25a), Section 65(105)(zzze) and Section 66 of the Act), to the extent these provisions purport to levy service tax in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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