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TMI Blog2011 (3) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... tant Charity Commissioner and therefore it has to be treated as a charitable trust - service provided by a club or association cannot be separated from the members and therefore they have to be treated as one and the same and therefore it cannot be said that there are two parties - appellant is covered by the definition of club or association and the activities also are covered by taxable service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Heard both the sides. The appellant club has maintained that it is a non-profit organization and certificate has been issued by Assistant Charity Commissioner and therefore it has to be treated as a charitable trust. It was submitted that according to the definition of taxable service provided by a club or association, any person or body of persons engaged in the nature of chargeable activity, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the decisions cited by the learned advocate are with regard to stay application and in two cases namely Ahmedabad Management Association v. CST Ahmedabad reported in 2009 (14) S.T.R. 269 (Tri. - Ahmd.) and Adarsh Realty Hotel Pvt. Ltd. v. CST, Bangalore reported in 2010 (17) S.T.R. 569 (Tri. - Bang.), pre-deposit was ordered. Therefore it cannot be said that the appellants have been able to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are of a charitable, religious or political nature: or (iv) any person or body of persons associated with press or media. 3. After considering the various submissions, we find that the appellant is covered by the definition of club or association and the activities also are covered by taxable service. No evidence showing acute financial difficulty has been placed before us. In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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