9911796707
TMI Blog2015 (11) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... became taxable only w.e.f. 01.05.2011 in view of the amendment to Section 65(25a) of the Act. In the amended definition service provided to non-members was brought within the scope of the taxable service. - In respect of services provided to the appellant’s members, the issue is fully covered by the decision of this Tribunal in Federation of Indian Chambers of Commerce & Industry vs. CST, Delhi - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal preferred by the appellant/ assessee was rejected. The primary assessment order confirmed service tax for the period 2008-09 to 2009-10, alleging that the appellant provided Club or Association Service. Proceedings were initiated by issuance of the show cause notice dated 15.12.2010 against M/s Udaipur Chamber of Commerce Industry, Udaipur alleging rendition of Club or Association Service de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fully covered by the decision of this Tribunal in Federation of Indian Chambers of Commerce Industry vs. CST, Delhi - 2015 (38) STR 529 (Tri. Del). Since the period in issue is prior to the amendment of Section 65 (25a), the consideration received by the appellant in respect of services provided to non-members is not taxable during the relevant period in issue. 2. For the aforesaid reasons, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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