2017 (10) TMI 708

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and Industry [2014 (5) TMI 183 – CESTAT New Delhi] examined almost similar set of facts and concluded that the appellants are engaged in activities having objectives which amounts to public service and are of a charitable nature and relying in the case of Sports Club of Gujarat Ltd. [2013 (7) TMI 510 - GUJARAT HIGH COURT] held that the service provided by the appellant is not authorized for levy .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t every exporter to become member of appellant organization or any specific export promotion council in order to avail various incentives as per the policy. The appellants collect membership fee from the members. There are various other considerations like subscription, national or international meeting fee, seller meetings fee etc. They have also shown various income including these above in the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e findings in the impugned order mainly on the ground that the appellant is a society registered under Society Registration Act, 1965. Their activities are mainly with reference to promotion of export from India. The relationship with the members cannot be considered as that of service provider with service recipient. The body of the appellant was constituted by the members and there is no separat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t) and the decision of the Hon ble Jharkhand High Court in the case of Ranchi Club Ltd. Vs. Chief Commissioner of Central Excise Service Tax 2012 (6) TMI 636 (Jharkhand) are under appeal before the Hon ble Supreme Court in the SLP/appeals. 5. We have heard both the sides and perused the appeal records. 6. We note that the Tribunal in the case of Federation of Indian Chambers of Comme .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... association involving members there is no two legal persons to consider for tax liability. 8. We note that in the present proceedings, the appellants were put to tax liability only in the category of Club or Association service and not under any other categories. Accordingly, the decided case laws relied upon by the appellants are applicable to the facts of the present case. As such, we find .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X