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TMI Blog2017 (10) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... itkara, Advocate and Shri M.S. Nimesh, Consultant Rep. by Shri A.K. Jain, DR for the respondent. ORDER Per B. Ravichandran: The appeal is against order dated 9.10.2012 of Commissioner of Central Excise (Adj.), New Delhi. 2. The appellant is a Apex Federation body for promotion and development of exports in the country. The Foreign Trade Policy of the Government mandates that every exporter t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal Authority confirmed the service tax liability of Rs. 2,78,01,252/-. The Original Authority also imposed penalties under Section 76, 77 and 78 of the Finance Act, 1994. It was held that the appellants are liable to such service tax under the category of "Club or Association" service for the period 16.06.2005 to 6.7.2009. 3. Ld. Counsel for the appellant contested the findings in the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. - 2015 (5) TMI 183 - CESTAT New Delhi . Reliance was also placed on the decision of the Tribunal in respect of similarly placed export promotion bodies. 4. Ld.AR reiterating the findings of the Original Authority. He submitted that the decision of the Hon'ble Gujarat High Court in the case of Sports Club of Gujarat Ltd. Vs. Union of India - 2013 (7) TMI 510 (Gujarat) and the decision of the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service provided by the appellant is not authorized for levy and collection of service tax under club or association service as the Hon'ble High Court held the same as constitutionally invalid. 7. We also note that in a separate decision in the case of Ranchi Club Ltd. (supra), the Hon'ble Jharkhand High Court held that in the activities of a club or association involving members there is no tw ..... X X X X Extracts X X X X X X X X Extracts X X X X
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