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TMI Blog2023 (6) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... legal say in the independent activity of appellant company. The appellant charge to their industrial customer for the treatment and disposal of the waste on quantitative basis. From the above invoice it can be seen that the appellant are carrying out activity of treatment and disposal of sewage waste water for individual customer and depending upon the quantum of waste treatment they are raising the bill and collected the charges against the same. Other then this there is no subscription involved unlike the subscription between club and association and its member. The commercial dealing between the appellant and its customer is purely on principle-to-principal basis - there is no iota of doubt that there is no relationship of club and asso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , storage and disposal of industrial waste after treatment at GIDC drainage area as per criteria of Gujarat Pollution Control Board. During the treatment of such effluents/ industrial waste, no different product emerges. It was also noticed that the appellant for carrying out effluent treatment activities and disposal of industrial waste for and on behalf of customers charged amount as disposal charge from its customers. It was contended by the revenue that such services provided to customers / members for effluent treatment and disposal of waste are appropriately classifiable under the category of service of club and association service. Accordingly, The Adjudicating Authority has confirmed the demand of Service tax and imposed penalties. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. Calcutta Club Limited- 2019 (29) GSTL 545 (SC). He also placed reliance on the following judgment:- Bharuch Enviro Infrastructure Ltd Vs. CCE - 2008 (7) TMI 28 - CESTAT Globe Enviro Care Ltd vs. CCE - 2010 (10) TMI 334 - CESTAT Odyssey Organics Pvt. Ltd Vs. CCE - 2013 (3) TMI 732 - CESTAT Odyssey Organics Pvt. Ltd vs. CCE - 2016 (11) TMI 584 - CESTAT Vippy Waste & Effluent Management Co. vs. CCE - 2012 (8) TMI 816 - CESTAT Glove Enviro Care Ltd Vs. CCE - 2012 (9) TMI 669 - CESTAT NAndesari Industries Association Vs. CCE - 2019 (11) TMI 298 - CESTAT Rajasthan Co-Operative Dairy Federation Ltd Vs. CCE - 2022 (5) TMI 482 - CESTAT 3. Shri G.Kirupanandan, Learned Assistant Commissioner (AR) appearing on behalf of the Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis there is no mutuality interest between the appellant and its customers. In view of the above fact there is no iota of doubt that there is no relationship of club and association between the appellant and its customers. Therefore, the demand raised under club or association, in our considered view cannot be sustained. 4.1 Without prejudice to our above finding, we also find that even though the contention of the Revenue is accepted, the demand under club or association service shall not sustain in the light of Hon'ble Supreme Court judgment in the case of State of West Bengal vs. Calcutta Club Limited- 2019 (29) GSTL 545 (SC) wherein the Hon'ble supreme court expressed view that since there is mutuality of interest between the club o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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