2014 (5) TMI 875

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..... er P.K. Das 1. The applicant is registered under the category of 'Mandap Keeper Service' by the Service Tax authorities. They have collected subscription from their members and tax was demanded on the same under the category of Club or Association. The adjudicating authority confirmed the demand of tax of Rs.7,89,181/- for the period April 2008 to September 2010. 2. Heard both sides and perused .....

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..... hat sale and service are different. It is true that sale and service are two different and distinct transaction. The sale entails transfer of property whereas in service, there is no transfer of property. However, the basic feature common in both transaction requires existence of the two parties; in the matter of sale, the seller and buyer, and in the matter of service, service provider and servic .....

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..... el for the petitioner submitted that they are paying the tax. 19. Therefore, this writ petition deserves to be allowed and it is held that rendering of service by the petitioner-club to its members is not taxable service under the Finance Act, 1994 and the writ petition of the petitioner is allowed accordingly. 5. The Hon'ble Gujarat High Court in the case of Sports Club of Gujarat Ltd. (supra) .....

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