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TMI Blog2015 (11) TMI 1663X X X X Extracts X X X X X X X X Extracts X X X X ..... rovides any service to its members may be in any form including as mandap keeper, then it is not a service by one to another, as foundational facts of existence of two legal entities in such transaction is missing - the impugned order is not sustainable - appeal dismissed - decided against Revenue. - Service Tax Appeal No. 664 of 2009, Service Tax Appeal No. 629 of 2009 with S.T. Misc. Application Nos. 52063 & 52103 of 2015 - 53797-53798/2015 - Dated:- 20-11-2015 - R. K. Singh (Technical Member) And Sulekha Beevi C. S. (Judicial Member) For the Appellant-Assessee : B. L. Narasimhan, Rachit Jain, Advocates For the Revenue/Respondent : B. B. Sharma, DR ORDER Sulekha Beevi C. S. (Judicial Member) The above two appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue, guest fees, package tennis charges, Tournament charges, swimming gala, caddy fees (manpower recruitment supply). The service tax for the category of manpower recruitment or supply service for the period 16.06.2005 to 31.03.2007 was already discharged by the appellant alongwith 25% penalty, and the same was ordered to be appropriated by the Commissioner, vide the impugned order. The appeal No. ST/629/2009 is filed by assessee challenging the confirmation of demand of service tax on the above services. 3. In the impugned order demand of service tax on Rental-Golf operations, Rental sports complex, Cart fee, Golf package Income, Sponsorship charges and Membership Transfer fee to the tune of ₹ 99,99,202/- was dropped by the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred above as foundational facts of existence of two legal entities in such transaction is missing. However, so far as services by the club to other than members, learned counsel for the petitioner submitted that they are paying the tax.. 5. The Honble High Court of Gujarat at Ahmedabad in Sports Club of Gujarat Ltd. vs. UoI 2013 (31) STR 645 (Guj.) has held Section 65 (25a), Section 65(105)(zzze) and Section 66 of the Finance Act, 1994 as incorporated/amended by Finance Act, 2005 to the extent that the said provisions purport to levy service tax in respect of services provided by club to its members to be ultra vires. 6. The CESTAT in M/s FICCI vs. Commissioner of Service Tax, Delhi 2014-TIOL-701-CESTAT-DEL dated 28.04.2014 had o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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