2009 (5) TMI 345

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..... amount paid by members towards cost of plots - we are of the view that the amount collected towards cost of the plots which is to be allotted to the members on their options, is not connected with the normal services rendered by a club or association. Prima facie, the appellants have a strong case as far as this demand is concerned. – As regards demand under the category of health club and fitness .....

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..... ty @2% u/s 76. (e) Penalty of Rs. 1,000/- u/s 77. (f) Penalty of Rs. 2 crores u/s 78 of the Finance Act. 2. We heard both the sides. In respect of the major amount confirmed under the category of club and association service, the ld. Advocate invited our attention to the legal provisions and stated that service tax should be charged only on the amount received from members for rendering serv .....

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..... d by a club or association. Prima facie, the appellants have a strong case as far as this demand is concerned. 4. There is another demand of Rs. 13,46,340/- under the category of health club and fitness centre. The ld. Advocate pointed out that they have centers all over India and in each places, they are discharging their service tax liability. This amount includes the amounts received in respe .....

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