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TMI Blog2022 (9) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... authority was upheld and appeals filed by the appellant were rejected. The facts of the case in brief are that the appellant was registered with the Service Tax Department for providing services under various categories such as Club & Association Service, Mandap Keeper Service, Renting of Immovable Property Service, Legal Consulting Service, Technical & Inspection and Certification Agency Service, Sponsorship Service and Selling of Space or Time Slots for advertisement was holding service tax registration on 25.03.2013. The Hon'ble Gujarat High Court in the case of Sports Club of Gujarat Ltd., Rajpath Club Ltd and Karnavati Club Ltd. Vs. Union of India (S.C.A No. 13654, 13655 and 13656 of 2005 respectively) held that Section 65 (25a), secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 12.06.2020. 2015-16 27.01.2020 1528904 ST/10494/2021 7. CGST-VI/Ref-13/GCCI/DC/DRS/2020- 21 Dated 12.06.2020. 2016-17 27.01.2020 2058967 ST/10495/2021 8. CGST-VI/Ref-14/GCCI/DC/DRS/2020- 21 Dated 12.06.2020. April-2017 to June-17 27.01.2020 655193 ST/10496/2021 TOTAL 10882758 Contending that they being incorporated members organization are not liable to pay service tax. On verification of the refund claim, it was found that all the claims liable for rejection and therefore the show cause notices were issued for all the claims separately. The said show cause notices were adjudicated by the adjudicating authority separately and all the refund claims were rejected vide the Orders-In-Original and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vered in respect of Cub and Association Service only and thus the said judgments cannot be made applicable to the services other than Club and Association Service; (V)the appellant did not submit any proof regarding the non- availment of cenvat credit in view of the position that if the service under the Club & Association Service a considered as non-taxable, the procedure under Rule 6(3) of the Cervat Credit Rules, 2004 is required to be followed." Being aggrieved by the Orders-In-Original the appellant preferred the appeals before the Commissioner (Appeals). Learned Commissioner (Appeals) rejected the appeals filed by the appellant, therefore, the present appeals filed by the appellant. 2. Shri. Bishan R. Shah, Learned Chartered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Supreme Court in the case of Secretary, the Madras Gymkhana Club Employees Union Vs. Management of the Gymkhana Club (1968) 1 SCR 742 * Joint Commercial Tax Officer Vs. Young Men's Association (1970) 26 STC 241 (SC) * Delhi Tribunal's decision in Rolls royee Indus. Power (I) Ltd. Vs. CCE-2004 )171) ELT 189 (T) * Toyota Kirloskar Auto Parts Ltd Vs. CC-2007 (210) ELT 390 (T) * Precot Mills Limited Vs. CCE-2006 (2) STR 495 (T) * Commissioner of of Income Tax Vs. Darjeeling Club Ltd.-1985 (153) ITR 676 * Addl. CIT Vs. Surat Art Silk Cloth Manufacturers Association- 1980 (121) ITR 1 (SC) * CIT Vs. Sole Trustee, Loka Shikshanna Trust-1975 (101) ITR 234 (SC) * CIT Vs. Andhra Chamber of Commerce-1965 (55) ITR 722 (SC) 3. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017- 2018 (April to June-2017), therefore, the claim of the appellant was filed after one year limit which is prescribed under Section 11B. As regard, the submission of the appellant that they being a member of Federation of Indian Chambers of Commerce and Industry ( FICCI) and Federation of Indian Chambers of Commerce and Industry ( FICCI) was one of the party in the Culcutta Club Limited case, the period of limitation should start from the date of the judgment of the Supreme Court. We find that all the parties in the Culcutta Club Limited was litigating their own case and not on behalf of their members, therefore, it cannot be said that the appellant was anywhere concerned with the cases decided by the Hon'ble Apex Court in the Culcutta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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