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TMI Blog2024 (12) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... ociation Services; Rs. 11,65,440/- under Sponsorship Services and under section 73A 3. Shri Rahul Patel, learned Chartered Accountant appearing on behalf of the appellant submits that the demand of service tax of Rs. 14,40,514/- under Club or Association Services is not tenable since the appellant is an incorporated body and thus the issue is covered by the decision of Hon"ble Supreme Court in case of State of West Bengal v. Calcutta Club Limited - 2019 (29) GSTL 545 and Sumel Business Park 2 Co-Operative Service Society v. CST - 2023 (12) TMI 525. He further submits, with respect to demand of Rs .60,22,377/- under Event Management Services that the services provided in relation to planning, promotion, organising and presentation of any arts, entertainment, business, sports, marriage or other event are defined as "Event Management". "Event Manager" is a person who is engaged in providing services in relation to event management in any manner. He referred to the Circular No. 68/17/2003-ST dated 28.11.2003 and submitted that the service tax was not on the event but on the services provided on managing an event. Since the appellant is an event host, the tax is not payable by them u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ous or political nature; or (iv) Any person or body of persons associated with press or media : (section 65(25a) of the finance Act,1994) "Taxable Service" means any service provided or to be provided to its members, by any club or association in relation to provision of services, facilities or advantages for a subscription or any other amount. (Section 65 (105) (zzze) of the Finance Act, 1994)" From the above definition itself, it is unambiguous that if any body is established or constituted by or under any law for the time being in force is clearly excluded from meaning of club or association. 4.3 In the present case, the appellant's society is incorporated under the Gujarat corporative Societies act, 1961 therefore it clearly falls under the four corners of the clause (i) of definition of club or association provided under sub clause (zzze) of clause (105) of section 65 of finance Act 1994. Therefore the appellant's activity does not fit into the club or association services. Even if considers that whether the appellant is liable to pay service tax under the new service tax provision effective from 01.07.2012, first we have to see the definition of service under 65B( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... / association is incorporated. 4.5 In the present case, as discussed above the appellant being admittedly an incorporated society under the Gujarat corporative Society Act, 1961 the ruling of the Apex court in the case of State of West Bengal Vs. Culcutta club Ltd. clearly applies, accordingly the Service Tax demand does not sustain. The Hon'ble Supreme Court particularly for the period post 01.07.2012 gave a specific finding, the same are reproduced below: "81. When the scheme of Service Tax changed so as to introduce a negative list for the first time post-2012, services were now taxable if they were carried out by "one person" for "another person" for consideration. "Person" is very widely defined by Section 65B(37) as including individuals as well as all associations of persons or bodies of individuals, whether incorporated or not. Explanation 3 to Section 65B(44), instead of using the expression "person" or the expression "an association of persons or bodies of individuals, whether incorporated or not", uses the expression "a body of persons" when juxtaposed with "an unincorporated association". 82. We have already seen how the expression "body of persons" occurring in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). The revenue's appeal was dismissed. This further reinforce that appellant being identically placed Co-Operative body of the appellant in the case of CCE Vs. Rajasthan Co-Operative Dairy Federation Ltd (Supra) the judgment of Hon'ble Apex Court in the case of State of West Bengal Vs. Culcutta club Ltd. directly applies in the facts of the present case." In view of above, we find that the service tax demanded under the category of "Club or Association Services" is not tenable and liable to be set aside. 6. Regarding another demand under the category of "Event Management Services", we find from the facts of the case records in light of the submissions made by the appellant and findings and contentions of adjudicating authority contained in the impugned order that the issue is limited to the scope of the applicability of definition of event management services given in section 65 of the Act whereas it is unequivocal that the appellant is a host and not the service provider to the event host. We refer to the circular no. 68/17/2003 dated 28.11.2003 wherein Board has clarified that : "2. "Event Management" [Sec. 65(40)] means any person who is engaged in providing any service in r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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