9911796707
TMI Blog2007 (4) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... interest of Rs. 38,267, was set aside. A show cause notice was issued on December 15, 2005 to the respondent, Anubhagya Welfare Society, for not paying service tax in respect of taxable service under the category of "cable operators services". According to the Revenue, the assessee received from its members a one-time security deposit of Rs. 500, which was later on adjusted and utilised as additional collection for providing taxable services over and above charging regular amount of Rs. 50 per member per month up to March, 2003, which was raised to Rs. 60 per member per month from April, 2003 to March, 2005. A total amount of Rs. 1,60,000 was adjusted as additional amount charged for providing cable operators services. Accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... premises by the club to its members cannot be termed to be a letting out. Moreover, the members were not clients of the club. In Saturday Club Ltd. v. Assistant Commissioner, Service Tax Cell, Calcutta reported in [2005] 1 VST 210 (Cal); [2005] 180 ELT 437 (Cal), the learned single judge of the honourable Calcutta High Court held that, members and club both are the same entities. The learned authorised representative of the department, strongly contended that a co-operative society was a "person" and, therefore, it could be a "cable operator" and can provide service to any person, after the amendment by section 90 of the Finance Act, 2004, who can be its members also. It was submitted that there was no exemption given t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as a cable operator to legitimately operate a cable television network. The Commissioner (Appeals) has also not examined the provisions of the Rajasthan Societies Act under which the respondent is said to have been registered. He has also not examined the amendment in clause (zs) of section 65(105), which is noted hereinabove. The matter is, therefore, required to be remanded to the Commissioner (Appeals) for his fresh consideration. The impugned order is, therefore, set aside and the matter is remanded to the Commissioner (Appeals) with a direction to take a fresh decision after hearing both the sides, expeditiously, preferably within four months from the date of the receipt of this order. The appeal is accordingly allowed by way of rem ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
