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TMI Blog2018 (11) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... claiming the refund of the said service tax paid on these facilities to its members on the same principle of mutuality of interest. - decided in favor of appellant. With regard to other services provided by the club where the club is charging the service tax from its members and is paying the same, the demand on other services except membership fee service, the appellants are liable to pay service tax. Appeal allowed in part. - ST/726/2008-DB - Final Order No. 21721/2018 - Dated:- 12-11-2018 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER Shri N. Anand, Advocate, K. S. Ravi Shankar For the Appellant Dr. J. Harish, Dy. Commissioner (AR) For the Respondent ORDER Per: S.S GARG T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant is providing services which are classifiable under the category of Club or Association Membership Services. There are about 7471 members in the appellant Club as per Balance Sheet 2005-06 and the club is providing various facilities and services to its members and their guests and dependents viz. canteen, bar, swimming pool, library, table tennis, gymnasium, tennis, squash, billiards, card-room, chambers (rooms) and banquet facility. Further, members elect a General Committee every year consisting of nine elected members who are responsible for entire activities of Bangalore Club. Members utilize the club facilities by paying subscription fee fixed by the club. Guests of the members can also utilize the facilities of the club. Thus the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ness centre which is admitted in the impugned order for which registration was obtained in 2003 and the Department was aware of the fact that appellant is a club rendering services to its members and therefore the charge of suppression cannot be invoked against the appellant. He further referred the definition of club or association as provided in Section 65(25a) of the Finance Act, 1994, as amended from time to time and it provides club or association means any person or body of persons providing services, facilities or advantages, for a subscription or any other amount, to its members, but does not include- (i) Anybody established or constituted by or under any law for the time being in force; or (ii) Any person or body of persons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not liable for payment of service tax on the amounts collected from its members. In support of this submission, he relied upon the following decisions:- i. Ranchi Club Ltd. Vs. UOI [2012(26) STR 401 (Jhar.)] ii. Sports Club of Gujarat Ltd. Vs. UOI [2013(31) STR 645 (Guj.)] iii. Surat Tennis Club Vs. UOI [2016(42) STR 821 (Guj.)] iv. Green Environment Services Coop. Society Ltd. Vs. UOI [2015(37) STR 961 (Guj.)] v. DD Retreat Vs. CCE [2017(52) STR 506 (Tri. Bang)] vi. Century Club Vs. CCE CST, Bangalore [Final Order No.21458- 21460/2018 dt. 25/09/2018] 5. On the other hand, the learned AR for the Revenue submitted that the Revenue has filed appeals against all the decisions which have been relied upon by the appellant an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claiming the refund of the said service tax paid on these facilities to its members on the same principle of mutuality of interest. Further we find that in the case of Century Club, on identical grounds, the club was registered under the category of health club and fitness centre and they paid the service tax on various facilities provided to its members and later on they filed the refund claim on the ground that they are not liable to pay service tax under the club and association service on the basis of mutuality of interest. The Tribunal vide its order reported in 2009(13) STR 68, rejected the refund claim and the said decision of the Tribunal was affirmed by the High Court of Karnataka as reported in 2010(17) STR 337. Though the counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aka have rejected the refund claim of the appellant. Further we find that the Hon ble High Court has distinguished some of the decisions relied upon by the appellant in the present case. It could be pertinent to reproduce the finding of the Hon ble High Court, which is reproduced here in below:- It is an undisputed fact that the appellant club is registered under the provisions of Karnataka Societies Registration Act, providing various services to its members. It is also registered with the Service Tax Department under the category of Health and Fitness Service . It is charging, collecting and paying the service Tax for the period from October 2005 to March 2006. But they have filed a refund claim on the ground that they are registe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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