9911796707
TMI Blog2016 (9) TMI 1366X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be treated as different from the members and there would not be two persons to provide and receive service - Held that: - the appellant is a Members Club and not a Proprietary Club and in a Members Club there is no question of two sides, Members and Club, both are same entity. There should be existence of two sides/entities for having transaction as against consideration - demand set aside - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lubs or Association Service . Appellants were issued show cause notice dated 12-2-2009 asking them to show cause as to why an amount of ₹ 20,43,652/- (Rupees Twenty Lakhs Forty Three Thousand Six Hundred and Fifty Two only) should not be demanded and recovered from them for short payment of service tax along with interest and penalty. The appellant rebutted the allegation in the show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without considering the precedent decisions on a similar issue by the Hon ble Jharkhand High Court at Ranchi and the Gujarat High Court at Ahmedabad and also the decision of the Tribunal in the case of Enchanted Wood Club Ltd. v. UOI reported in 2008 (12) S.T.R. 314 and also the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cricket Club of India v. CCE, Mumbai reported in 2015 (40) S.T.R. 973 (Tri.-Mum.). 2.1 He further submitted that the appellant is a Members Club and not a Proprietary Club and in a Members Club there is no question of two sides, Members and Club, both are same entity. There should be existence of two sides/entities for having transaction as against consideration. In a Members Club there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
