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TMI Blog2015 (6) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... 994 in respect of the leviability of service tax by the club on its members. This ratio has been followed by the Tribunal in the case of Matunga Gymkhana in [2015 (1) TMI 1146 - CESTAT MUMBAI]. The ratio of the decisions will squarely apply in this case and in the favour of the appellant. - decided in favour of assessee. - Appeal No.ST/323/10-Mum - - - Dated:- 11-3-2015 - M V Ravindran, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viding to the members and others various facilities and services for consideration of monetary amounts. During the scrutiny of records it was noticed that the appellant did not discharge service tax liability on the amounts received towards the entrance fees, subscription from members, miscellaneous charges, locker charges donation etc. It was also noticed that appellant is discharging service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. We perused the grounds of appeal taken by the appellant in the memorandum of the appeal. It is the case of the appellant that service tax liability will not arise on the subscription fees, the donation, as these amounts are collected from the members and as also the amount charged for sale of items like food and beverages would not be taxable. The appellants also relied upon various case l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 65(105)(zzze) of the Finance Act, 1994 in respect of the leviability of service tax by the club on its members. This ratio has been followed by the Tribunal in the case of Matunga Gymkhana in final order number A/1800-1803/14/CSTB/C-I dated 18/12/2014. The ratio of the decisions will squarely apply in this case and in the favour of the appellant. 8. In view of the authoritative judicial pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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