9911796707
TMI Blog2014 (3) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... prima facie, the applicant is liable to pay tax on the "Mandap Keeper Service" used by outsiders. The applicant already paid a sum of Rs.1,11,638/-. Accordingly, we direct the applicant to deposit a further amount of Rs.1,00,000 within a period of six weeks from today - Conditional stay granted. - ST/S/00122, 00157 to 00159/2011 ST/00187, 00235 to 00237/2011 - - - Dated:- 27-8-2013 - P K Das a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T.R 401 (Jhar.) held that in view of mutuality, if club provides any service to its members, it is not a service by one legal entity to another, and is not liable to service tax. Hon'ble Gujarat High Court in a recent decision in the case of Sports Club of Gujarat Ltd. Vs Union of India three others, vide Judgment dated 25.03.2013 in Special Civil Application No.13654 to 13656 of 2005, after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported in 2012 (72) S.T.R 384 (Tri.-Bang.). We find that the recent decision of the Hon'ble Gujarat High Court in the case of Sports Club of Gujarat Ltd. (supra) after considering the decision of Hon'ble Jharkand High Court Jharkand in the case of Ranchi Club Ltd. (supra), held that levy of service tax in respect of services are provided to its members to be ultra vires. The learned AR con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Com Infotac (P) Ltd., Madurai, Tamil Nadu Institute of Urban Studies, Coimbatore, M/s. Fenner India Ltd. Madurai and M/s. Sundaram Industries Ltd., Madurai. 7. In our considered view, prima facie, the applicant is liable to pay tax on the Mandap Keeper Service used by outsiders. The applicant already paid a sum of Rs.1,11,638/-. Accordingly, we direct the applicant to deposit a further amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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