2016 (1) TMI 885

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..... or the Respondent : Shri J Nair, AR ORDER Per P. K. Das After hearing both the sides and on perusal of the records, we find that the demand of service tax was proposed for rendering services of "Club's or Association's Membership Services". The appellant is Gujarat State Federation of Co-operative Sugar Factories Limited (in short Federation) collecting subscription from their members d .....

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..... rat Limited vs. UOI - 2013 (31) STR 645 (Guj.) (b) Green Environment Services Cooperative Society Limited vs. UOI - 2014 (0) GLHEL-HC 231013 (c) M/s. Federation of Surat Textile Traders' Association vs. UOI - Order dated 30.09.2015 in SCA No. 4171 of 2011 (d) M/s. Sanjayraj Hotels & Resorts Pvt. Limited vs. CCE Rajkot - Order No. A/10662/2015 dated 20.04.2015. 3. The Hon'ble Gujarat .....

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..... ended 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." 4. In the case of Surat Textile Traders' Association vs. UOI, the Hon'ble Gujarat High Court, vide judgment dated 30.09.2015 in Special Civil .....

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..... slative competence of Parliament. The above decision in the case of Sports Club of Gujarat Ltd. v. Union of India has been followed by this court in the case of Green Environment Services Cooperative Society Limited vs. Union of India. (supra). While it is the case of the respondents that against the above decisions, appeals have been preferred before the Supreme Court, nothing has been pointed ou .....

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..... set aside to the extent the same seeks to invoke the provisions of section 65(105)(zzze) of the Finance Act qua the noticee therein. Rule is made absolute accordingly to the aforesaid extent with no order as to costs." 5. In the present case, both the authorities below observed that the appellant collected subscription from their Members. Hence, the above decisions are squarely cover the issue in .....

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