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TMI Blog2024 (5) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... hether subscription fee collected from members can be subject to levy of service tax prior to 01.07.2012 has been settled in the case of STATE OF WEST BENGAL ORS. VERSUS CALCUTTA CLUB LIMITED AND CHIEF COMMISSIONER OF CENTRAL EXCISE AND SERVICE ORS. VERSUS M/S. RANCHI CLUB LTD. [ 2019 (10) TMI 160 - SUPREME COURT] . Following the same, it is opined that the demand of service tax under this category cannot sustain and requires to be set aside. Levy of service tax - Supply of Tangible Goods Services - appellant has received freight charges from M/s. BPCL for supply of Lorries for transport of petrol - HELD THAT:- As per the Show Cause Notice, it is seen that the appellant has collected only freight charges. The appellant has not collected any amount as hire charges in addition to the freight charges. Further, the service tax on the freight charges has been paid by M/s. BPCL who is the service recipient - The Tribunal in the case of M/S. ERODE LORRY OWNERS ASSOCIATION VERSUS THE COMMISSIONER OF G.S.T. CENTRAL EXCISE, SALEM COMMISSIONERATE [ 2019 (3) TMI 43 - CESTAT CHENNAI] had considered the issue on very similar set of facts and held that the demand of service tax under Supply of Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p Keeper Services required to be set aside - However, the demand of service tax or the interest thereon on Renting of Immovable Property as well as Mandap Keeper Services is not interfered and only the penalty in this regard is set aside. The impugned order is modified to the extent of upholding the demand and interest in regard to Renting of Immovable Property Services and Mandap Keeper Services and setting aside the demand, interest and penalty in respect of all other services - Appeal allowed in part. X X X X Extracts X X X X X X X X Extracts X X X X ..... rom M/s. BPCL as well as Mandap Keeper Services, the Ld. Consultant submitted that the appellant is not contesting the issue and has already discharged the service tax. 2.2 In respect of subscription and entrance fee received from members and new members, the Ld. Consultant submitted that the amount cannot be subject to levy of service tax for the period prior to 01.07.2012. There is no service rendered by the appellant to its members and there is no relationship of service provider and service recipient in regard to its members. The decision in the case of State of West Bengal Vs. Calcutta Club Limited [2019 (29) GSTL 545 (SC)] was relied by the Ld. Consultant. 2.3 In regard to the demand of service tax under Supply of Tangible Goods Services, it is explained by the Ld. Consultant that the appellant had received only freight charges form M/s. BPCL. The appellant has not received any higher charges and therefore the demand under Supply of Tangible Goods Services is not applicable. On the amount received by the appellant as freight charges, M/s. BPCL has discharged service tax under GTA services. The demand would be double taxation. To support the contention that the amount of fre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is with regard to the subscription fees and entrance fees collected by the appellant from existing members and new members. The said issue as to whether subscription fee collected from members can be subject to levy of service tax prior to 01.07.2012 has been settled in the case of Calcutta Club Limited (supra). Following the same, we are of the considered opinion that the demand of service tax under this category cannot sustain and requires to be set aside, which we hereby do. 5.2 The Department has confirmed the demand of service tax under Supply of Tangible Goods Services. The appellant has received freight charges from M/s. BPCL for supply of Lorries for transport of petrol. Even as per the Show Cause Notice, it is seen that the appellant has collected only freight charges. The appellant has not collected any amount as hire charges in addition to the freight charges. Further, the service tax on the freight charges has been paid by M/s. BPCL who is the service recipient. The Tribunal in the case of M/s. Erode Lorry Owners Association (supra) had considered the issue on very similar set of facts and held that the demand of service tax under Supply of Tangible Good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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