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TMI Blog2014 (5) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Sports Club of Gujarat Ltd. (supra) declared that Section 65 (25a), Section 65 (105) (zzze) and Section 66 of the Finance (No.2) Act, 1994 as incorporated/amended by the Finance Act, 2005 to the extent that the said provisions purport to levy service tax in respect of services purportedly provided by the petitioner club to its members, to be ultra vires. - Following decision of Sports Club ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax on merit as well as on limitation. He particularly relied upon the decision of the Hon ble Jharkhand High Court in the case of Ranchi Club Ltd. Vs CST - 2012 (26) STR 40 (Tri.-Jhar.) and the decision of Hon ble Gujarat High Court decision in the case of Sports Club of Gujarat ltd. Vs UOI - 2013-TIOL-528-HC-AHM-ST. 4. After hearing both sides and on perusal of the impugned order, we find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered and decided by the Honble Supreme Court as well as by the Full Bench of this Court in the cases referred above, therefore, this issue is no more res integra and issue is to be answered in favour of the writ petitioner and it can be held that in view of the mutuality and in view of the activities of the club, if club provides any service to its members may be in any form including as man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Finance Act, 2005 to the extent that the said provisions purport to levy service tax in respect of services purportedly provided by the petitioner club to its members, to be ultra vires. Rule is made absolute with no order as to costs. 6. Prima facie, we find that as the present case is covered by the decision of the Honble High Courts, therefore predeposit of tax along with interest and pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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