2014 (6) TMI 962

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... igh Court held that the services rendered by any person to his client presupposes the element of commerciality and obviously this transaction must be involved with the third parties, as opposed to the members of the club reported in [2004 (6) TMI 625 - CALCUTTA HIGH COURT] - Apex Court dismissed the revenue's appeal as it need not want to express any final opinion with regard to the High Court jud .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hallenge was delivered on 30th June, 2004. Therefore, the learned Trial Court had no occasion to consider the applicability of the amended provisions. We are, therefore, inclined to dismiss the appeal. The appeal is, therefore, dismissed. It is, however, clarified that the question whether a Club is covered under the provisions of the Service Tax Act, 1994 with effect from 16th June, 2005 shall .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X