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Judgment
Appeal has been filed against Order-in-Original dated 30.11.2013 in terms of which service tax demand along with interest and penalties was
confirmed under ""Club or Association Service"" [Section 65(25a) (25aa) / 65(105)(zzze) of the Finance Act, 1994] for the period 16.06.2005 to
31.03.2011.
Ld. advocate for the appellant during the hearing pleaded that the services were rendered to the members of the appellant and therefore its case is
covered by the judgement of CESTAT in the case of Federation of Indian Chambers of Commerce and Industry Vs. CST, Delhi [2014-TIOL-701-
CESTAT-DELHI], the judqernents of Ranchi High Court in the case ofR anchi Club Ltd. Vs. Chief Commissioner [2012 (26) STR 401 (Jhar.) ]and
Gujarat High Court in the case of Sports Club of Gujarat Ltd. Vs. Union of India [2013 (31) STR 645 (Guj.)].
We have considered the contentions of the appellant. In respect of the services provided by the appellant to its members the issue is indeed fully
covered in favour of the appellant by GEST AT judgement in the case of FCC/ Vs. CST, Delhi (supra). Further, it is seen that Gujarat High Court in
the case of Sports Club of Gujarat Ltd. Vs. Union of India (supra) has declared that ""Section 65(25a), 65(105)(zzze) and 66 ibid incorporated/amended
by the Finance Act, 2005 to the extent that the said provisions purport to levy service tax in respect of services purporledly provided by the petitioner
club to its members, to be ultra vires. Rule is made absolute with no order as to costs"". As the taxing provision itself is held to be ultra vtres, the
impugned demand perishes.
For the aforesaid reasons, the impugned demand is not sustainable. The appeal is allowed.