2005 (5) TMI 2

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..... emanding service tax on the amounts collected by the appellant from their members for using the premises for marriage function. The contention of the appellant is that they are registered as "club" with the objective, inter alia, covering sports, recreational/past time facility by way of indoor/outdoor games and sports, maintenance of library, reading room, or providing an institution for social a .....

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..... e equated with "Mandap Keeper" and has struck down the demand of service tax. 2. Ld. DR reiterated the departmental view in the matter. 3. On a careful consideration of the submissions, we find that the judgment of this Bench rendered in the case of CCE v. Krishnapur Mutt (supra) and that of judgment rendered by Hon'ble High Court of Calcutta in the case of Saturday Club Ltd . v. ACCE ( .....

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..... nt to say that members' club is liable to pay service tax in allowing its members to use its space as 'mandap' . The analysis of the Calcutta High Court in the case of Saturday Club Ltd. ", clearly applies to the facts of this case and applying ratio thereof, the demand of service tax on the appellant is set aside. The impugned order is set aside and appeal is allowed. (Operative portion of thi .....

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