9911796707
TMI Blog2015 (5) TMI 807X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Court [2012 (6) TMI 636 - Jharkhand High Court] decisions as also by the Tribunal decision in the case of Federation of Indian Chambers of Commerce and Industry [2014 (5) TMI 183 - CESTAT NEW DELHI]. Apart from that we also prima facie find favour in the appellant's contention that demand is barred by limitation. On this ground we are of the view that appellant has a good prima facie case in it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd stands confirmed to the tune of ₹ 2,13,99,842/- (Rupees Two Crores Thirteen Lakhs Ninety Nine Thousand Eight Hundred and Forty Two only). There is a small demand of around ₹ 8,000/- (Rupees Eight Thousand approximately) under the category of Club or Association service. 2. The contention of the learned advocate appearing in support of the stay petition is that the appellant is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )] as also by relying upon the Hon'ble Gujarat High Court's decision in the case of Sports Club of Gujarat Ltd. Vs. Union of India [2013 (31) S.T.R. 645 (Guj.)], he submits that there is a mutuality of interest between the society's association and its members and services are being provided to the members only, the activity cannot be held exigible to service tax. He also draws our att ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate also assails the impugned order on the point of limitation. By submitting that the association was incorporated in 1959 and has been working since then by adopting the same methodology. Inasmuch as the issue was debatable, it cannot be said that the service tax was not paid by them with a malafide intention. He clarified that no service tax stands collected by the association from its indivi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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