9911796707
TMI Blog2020 (6) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... ent for the respondents to levy service tax on the petitioner, with respect to the services provided to its members - Petition allowed. - Writ Petition Nos.29868 & 29869 of 2006 & M.P.Nos.1 and 1 of 2006 - - - Dated:- 5-6-2020 - HON'BLE MR. JUSTICE R.MAHADEVAN For Petitioner (in both W.Ps.) : Mr. Anish For Respondents (in both W.Ps.) : Mrs. Hema Muralikrishnan Sr. Standing Counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 10.04.2006 and 20.04.2006 to the first respondent. However, the first respondent vide communication dated 23.05.2006, clarified that by its very nature, club or association service/membership service of clubs, is a continuous service till the end of the membership /contracted period; since the levy was introduced with effect from 16.06.2005, all the services rendered to members after 16.06. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax on the contracts entered by it prior to 16.06.2005 and on entrance fees in excess of 10.2% at 12.24% for the contracts entered between 16.06.2005 and 18.04.2006. 2. Today, when these writ matters are taken up by this Court through Video Conferencing, CISCO Webex Meeting, on account of COVID-19, the learned counsel for the petitioner as well as the learned Senior Standing Counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... persons cannot possibly include within it bodies corporate. 84. We are therefore of the view that the Jharkhand High Court and the Gujarat High Court are correct in their view of the law in following Young Men s Indian Association (supra). We are also of the view that from 2005 onwards, the Finance Act of 1994 does not purport to levy service tax on members clubs in the incorporated form. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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