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TMI Blog2018 (4) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... 12 (6) TMI 636 - Jharkhand High Court] had analysed the issue and held that the club is formed on the principle of mutuality and, therefore, any transaction of the club with its members is not a transaction between two parties and, therefore, not subject to levy of service tax - demand set aside - appeal dismissed - decided against Revenue. - ST/00137/2010 - FINAL ORDER NO. 43485/2017 - Dated:- 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sum amount towards subscription from their members under various categories of membership, namely, life membership, short-term membership, corporate membership etc., they were not discharging service tax on the amounts collected. A show-cause notice was issued alleging short-payment of service tax and also for recovery of the tax along with interest and for imposing penalties. After adjudication, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Shri V.S. Manoj appearing for the respondent submitted that the issue, whether the subscription collected from the members can be subject to levy of service tax under the category of Club or Association Services has been settled by the decision of the Hon'ble High Court of Jharkhand in the case of M/s. Ranchi Club Ltd. Vs Chief Commissioner of Central Excise and Service tax, Ranchi Zone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Yong Men's Indian Association reported in (1970) 1 SCC 462. Further, the said issue has been held in favour of the respondents in the case of M/s. Sports Club of Gujarat Ltd. (supra) as well as M/s. Saturday Club Ltd. Vs Assistant Commissioner, Service Tax cell, Calcutta reported in 2006 (3) S.T.R.305 (Cal.). 6. Following the said decisions, we are of the view that the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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