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2020 (5) TMI 200 - AT - Service TaxRefund of service tax paid - Club or Association Service - period from January, 2013 to July, 2014 - HELD THAT - Relying on the Hon ble Supreme Court s ruling 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 , it is held that there was no difference in the provisions of service tax levy in respect of Club and Association Service for the period prior to 01.07.2012 and subsequent to 01.07.2012. Therefore, the appellant are entitled for the said claim of refund. Appeal allowed - decided in favor of appellant.
Issues:
Dispute regarding rejection of claim of refund of service tax paid for 'Club or Association Service' for the period from January 2013 to July 2014. Analysis: The dispute in the present appeal revolved around the rejection of the appellant's claim for a refund of service tax paid in relation to 'Club or Association Service' for the period from January 2013 to July 2014 amounting to ?3,61,918. The learned Commissioner (Appeals) based the rejection on the revised definition effective from 01.07.2012, asserting that service tax was applicable to Club and Association Service during the disputed period, thus disallowing the refund. However, the appellant's consultant referenced a ruling by the Hon'ble Supreme Court in the case of State of West Bengal Vs Calcutta Club Ltd., where the Court questioned any disparity in the levy of service tax on Clubs and Associations post 01.07.2012. The Supreme Court concluded that the legislature maintained the pre-2012 scheme of not taxing members' clubs in their incorporated form. The Court further clarified that from 2005 onwards, the Finance Act, 1994 did not aim to impose Service Tax on members' clubs in the incorporated form. Based on the Hon'ble Supreme Court's ruling, the Appellate Tribunal determined that there was no distinction in the provisions of service tax levy concerning Club and Association Service before and after 01.07.2012. Consequently, the Tribunal held that the appellant was eligible for the refund claim. Therefore, the impugned order was set aside, and the appeal was allowed in favor of the appellant. The Tribunal also directed that the appellant is entitled to consequential relief as per the law. The decision was dictated and pronounced in an open court setting.
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