2014 (6) TMI 241 - AT - Service Tax

Mandap Keeper service - Service provided to the Members in the club was brought to tax - Held that - In view of the ratio laid down by Hon ble High Court of Gujarat in the case of Karnavati Club Ltd. v. Union of India reported in 2009 (9) TMI 561 - GUJRAT HIGH COURT , the activities carried out by Safdarjung Club does not appear to be taxable service as Mandap Keeper. The relationship of client and employer is absent in the present case. Temporary parting with the facilities was not to the clients. Therefore, following the decision aforesaid Decided against Revenue.

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed the Revenue's appeal against Safdarjung Club, holding that it did not provide Mandap Keeper service. The decision was based on the absence of a client-employer relationship, as per the ruling in Karnavati Club Ltd. v. Union of India. The stay application was also dismissed.