9911796707
TMI Blog2025 (4) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... Retail Park Commercial Co. Operative Service Society Ltd., incorporated on 21th October, 2011, under Gujarat Co-operative Societies Act, 1961, (registered under Service Tax as "Club or Association Services") and the second entity i.e. The Mondeal Business Park Commercial Co-operative Service Society Ltd., which was registered on 20th October, 2011 as a society. In the first round of litigation, matter was remanded by this bench to the ld. Commissioner to find out if it is an unincorporated entity working as 'association' or 'body of persons' or incorporated as required under Section 65B Clause 44 Explanation 3, the relevant portion of Clause 44 is reproduced below: - "(44) "service" means any activity carried out by a person for another ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Any activity relating to use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged; ii. Any activity carried out, for consideration, about, or for facilitation of, a transaction in money or actionable claim, including the activity carried out- * By a lottery distributor or selling agent on behalf of the State Government, about promotion, marketing, organising, selling of lottery or facilitating in the organising lottery of any kind, in any other manner, by the provisions of the Lotteries (Regulation) Act, 1998 (17 of 1998); * by a foreman of chit fund for conducting or organising a chit in any manner. E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ambit of service tax and thus cannot be taxed as per the doctrine of mutuality propounded in Calcutta Club Ltd case (cited supra). He therefore pleads that the Learned Commissioner has clearly erred in not extending the exemption benefit for the later period despite noting that they were duly incorporated and allowing the benefit for the prior period. 4. Learned AR on the other hand, takes support of the decisions of Secundrabad Club etc. Vs. C.I.T.-V etc. delivered on 17th August, 2023 as well as the decision of Hon'ble Supreme Court as reported in 2013 (1) TMI 343 (SC) in the matter of M/s. Bangalore Club Vs. Commissioner of Income Tax & ors., both the decisions are in relation to Income Tax Act but have the "doctrine of mutuality" as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e statute itself has incorporated "doctrine of mutuality" with only this exception. This being the situation, this court is not inclined to make any further exception. The submission made as to whether the amount if deposited or not in the bank account, looking at the quoted judgments by AR, (which were in relation to Income Tax as is clear form the decision of M/s. Bangalore Club Vs. Commissioner of Income Tax & ors. (Supra)) will liquidate principle of mutuality or not is considered irrelevant and therefore unacceptable to us. It is clear from the facts of that matter too that the appellant in that case was "unincorporated association" or "body of persons" and in the light of that the "doctrine of mutuality" came to be liquidated to some ..... X X X X Extracts X X X X X X X X Extracts X X X X
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