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TMI Blog2024 (3) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... oseph 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 & Indemnity Clubs (P&I Clubs) located outside India for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice and that the membership fee so paid to a club or association is not taxable, as held by the Hon'ble High Court of Gujarat in the case of Sports Club of Gujarat Ltd. Vs. UOI reported in 2013 (31) STR 645 (Guj.). 3. The Commissioner of Service Tax - original authority, having considered the explanation of the appellant in adjudication, however, proceeded to confirm the demand of service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 services are not insurance service but a unique plan provided for the members which is not offered by any insurance company in India or abroad. He would also contend that the decision of the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment and remanded the matter to the file of the original authority for denovo adjudication in the light of the above judgment of the Hon'ble Supreme Court. 5. Per contra, Shri Harendra Pal Singh, learned Assistant Commissioner expressed no objection for remanding the matter back to the file of the original authority to consider the above decision of the Hon'ble Supreme Court and passi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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