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TMI Blog2018 (8) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... :- It is seen that for the period 2007-08, when the threshold limit was 8 lakhs, the rent received from non-members is only ₹ 3,36,180/-. Similarly, for the period from 2008-09 to 2010-11, the rent collected from non-members is less than ₹ 5 lakhs. It is very much clear that the amounts collected from non-members would fall below the threshold limit and the demand of service tax on thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e demand of ₹ 9,81,218/- along with interest and imposed penalties under Section 77 and 78 of the Finance Act, 1994. In appeal, the Commissioner (Appeals) upheld the same. Hence, the appellants are now before the Tribunal. 2.1 On behalf of the appellant, the Ld. Counsel Ms. Krithika Jaganathan submitted that the appellant is a voluntary service organization incorporated as a guarantee com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot sustain. The issue is settled in the case of a club/association and its members as rendered by the High Court in the case of Saturday Club Ltd. 2005 (180) E.L.T. 437 (Cal.), Ranchi Club Ltd. Vs. Chief Commissioner of C. Ex S.T., Ranchi Zone - 2012 (26) S.T.R. 401 (Jharkhand) as well as Sports Club of Gujarat Ltd. Vs. Union of India - 2013 (31) S.T.R. 645 (Guj.) That this Tribunal in Cosmopo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Heard both sides. 5.1 The foremost contention put forward by the Ld. Counsel for appellant is that the appellant is an association incorporated for the purpose of facilitating merchants who are its members. That a part of the premises have been let out to its members and the rent collected from the members would not attract the levy of service tax, due to the principle of mutuality of inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old limit was 8 lakhs, the rent received from non-members is only ₹ 3,36,180/-. Similarly, for the period from 2008-09 to 2010-11, the rent collected from non-members is less than ₹ 5 lakhs. It is very much clear that the amounts collected from non-members would fall below the threshold limit and the demand of service tax on this ground cannot sustain. 5.3 From the above discussions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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