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TMI Blog2014 (11) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... unal had given more elaborate facts in order to apply the ratio of the decision of this Court in case of Sports Club of Gujarat ltd. v. Union of India(supra). However, that by itself would not permit or atleast in facts of this case, to overturn the decision of the Tribunal when undisputably the facts are similar. As noted above, even in case of the present assessees, the notice issued was for levy of service tax on the service provided by a club to its members. - Decided against Revenue. - TAX APPEAL NO. 1194 of 2014, TAX APPEAL NO. 1201 of 2014 - - - Dated:- 12-11-2014 - MR. AKIL KURESHI AND MR. VIPUL M. PANCHOLI, JJ. MR RJ OZA, ADVOCATE FOR THE APPELLANT ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. These ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal of the respondent with consequential relief by placing sole reliance on decision rendered by this Hon ble Court in the case of Sports Club of Gujarat Ltd. v. Union of India reported in 31 STR 645 (Guj) without recording comparative jurisdictional facts of both the cases and giving its finding thereon? b) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law by not recording reasons for disagreement with the findings recorded by the appellate commissioner in the matter of confirming liability of respondent to pay service tax, interest and penalty under provisions of the Finance Act, 1944 in terms of order passed by the adjudicating authority? 4. Counsel for the departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Rule is made absolute with no order as to costs. 6. In view of this ratio, the Tribunal was perfectly justified in setting aside the orders of the department authorities confirming the demand of service tax. 7. The contention that the decision of Sports Club of Gujarat ltd. v. Union of India(supra), declares the statutory provision ultra vires qua the petitioners before the Court alone, is a rather curious contention and needs to be recorded only for summary rejection. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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