TMI Blog2024 (3) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... ication order in the light of the judgment of 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 ]. The appeal is allowed by way of remand. - Hon ble Shri P. Dinesha , Member ( Judicial ) And Hon ble Shri M. Ajit Kumar , Member ( Technical ) Shri Joseph Prabhakar , Advocate for the Appellant Shri Harendra Pal Singh , AC ( AR ) for the Respondent ORDER Per P. Dinesha , This appeal arises against Order in Original No.53/2013-14 dated 30.1.2014 passed by the Commissioner of Service Tax, Chennai. Facts are not in dispute, the appellant had availed the services provided by Protection In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner has held that the decision of the Hon'ble High Court of Gujarat (supra) was not applicable since the payment made by the appellant was rightly classifiable under general insurance service. It is against this order that the present appeal has been filed before this forum. 4. Heard Shri Joseph Prabhakar, learned Advocate for the appellant. He would contend, at the outset, that the original authority failed to appreciate that even if the insurance service is held to be rendered by a club to its members, the same becomes non-taxable in the absence of duality. He would also contend that any service rendered by club or association to its member is thus not taxable which protection is not available to an outsider. Moreover, P I Club servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the assessee were rightly classifiable under group insurance service and hence, the principle of mutuality has not been accepted. 6. Having considered the rival contentions, since both the counsel agree for remanding the matter back to the file of the original authority for denovo adjudication, we deem it appropriate to set aside the impugned order and restore the matter back to the file of the original authority who shall pass a denovo adjudication order in the light of the judgment of the Hon'ble Supreme Court in Calcutta Club Ltd. (supra). All the issues / contentions of both the parties are left open. 7. In the result, the appeal is allowed by way of remand. ( Order pronounced in open court on 25. 03. 2024 ) - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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