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TMI Blog2018 (3) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... between the club and its members. As such, the tax liability on the consideration received from the members for availing certain facilities in the club premises cannot be taxed under "Club or Association Service.” Business Support Service - appellant collected fee called 'licence fee' from various bookies who are provided earmarked space in the racecourse to engage in booking on horse races - H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax, Chennai. 2. The appellant is a club mainly involved in the business of running horse races in Chennai and Uthagamandalam. The issue involved in the present appeal relates to two issues of the appellant's liability to service tax. The first one is with reference to certain service charges and amenity charges collected from their members who used the facilities available in the club eithe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e activities of the bookies are with reference to horse race which is a gaming activity. Even otherwise, the activity will not fall under the scope of BSS as the statutory definition deals with supporting the business or commerce of service recipient. They are only providing certain space for the bookies to conduct their activities. Reliance was placed on certain decided cases on both the issues. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2012 (26) STR 401 (Jhar.) and decision of Hon'ble Gujarat High Court in the case of Sports Club of Gujarat Ltd. Vs UOI - 2013 (31) STR 645 (Guj.). The main ratio followed in Ranchi Club Ltd. (supra) which is followed in various decisions of the Tribunal is that there were no separate two entities for consideration of service tax levy in the Club or Association. There can be no servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BSS holding that the appellants have not provided a outsourced service of infrastructural support. The tax liability was held to be not sustainable under BSS. 10. In view of the above discussion and analysis, we find that the tax liability as confirmed in the impugned order cannot be sustained. Accordingly, the same is set aside. Appeal is allowed with consequential relief, if any, as per law. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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