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TMI Blog2022 (1) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... UB OF GUJARAT LTD VERSUS UNION OF INDIA 3 [ 2013 (7) TMI 510 - GUJARAT HIGH COURT] and other decisions passed by this Bench and coordinate benches of the CESTAT, where it was held that Section 65(25a), Section 65(105) (zzze) and Section 66 as incorporated / amended to the extent that the said provisions purport to levy service tax in respect of services purportedly provided by the petitioner c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants are registered under Club or Association Services . It is alleged that they are providing services under the category of Club or Association Services and Mandap Keeper Services . A SCN was issued and confirmed by the original authority vide order dated 14.07.2009; demand on Club or Association Services was confirmed and demand on Mandap Keeper Services was dropped. Hence, the appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by this Bench and coordinate benches of the CESTAT. We find that the impugned order does not survive in the light of the decisions cited above as the services rendered by the Club to its members are held to be service rendered to themselves and no such relation of service provider and service recipient exists between the Club/Associate and its members. 6. In view of the above, the appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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