9911796707
TMI Blog2019 (2) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... s cannot be subject to levy of service tax due to the principle of mutuality - the demand of service tax on the rent received from members cannot sustain. Rent received from non-members - Threshold limit - Held that:- The details of rent collected covered by the Show Cause Notice for the year 2011-12 is given - It would go to show that the amount of rent collected from non-members is within the threshold limit of exemption of service tax - the demand of service tax on the rent collected from non-members also cannot sustain. Appeal allowed - decided in favor of appellant. - Appeal No.: ST/40761/2014 - Final Order No. 40187/2019 - Dated:- 24-1-2019 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is one single entity and resultantly, the activities provided by a Club/Association to its members do not come within the fold of service . She placed reliance on the following cases : Saturday Club Ltd. Vs. Asst. Commr., Service Tax Cell, Calcutta - 2005 (180) E.L.T. 437 (Cal.); Ranchi Club Ltd. Vs. Chief Commr. of C.Ex. S.T., Ranchi Zone 2012 (26) S.T.R. 401 (Jharkhand). 3.3 It is also argued by her that in cases where the appellant has leased the property to private parties, who are not members of the association, the total taxable value would be within the threshold limit and therefore, the demand cannot sustain. She adverted to the Final Order No. 42167/2018 dated 31.07.2018 in the appellant s own case an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petrol Bunk, BSNL and Bank (in Rs.) Rent from members (in Rs.) Total (in Rs.) 2011-12 5,04,515/- 4,59,932/- 14,96,480/- 24,60,927/- 7.2 It would go to show that the amount of rent collected from non-members is within the threshold limit of exemption of service tax. Therefore, following the decision in the appellant s own case, as observed in the Final Order stated above, we are of the view that the demand of service tax on the rent collected from non-members also cannot sustain and requires to be set aside, which we hereby do. The impugned Order is therefore set aside. 8. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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