M/S Delhi Gymkhana Club Limited vs Cce & St
- CitationService Tax Appeal No. 1846 of 2011
Ratio decidendi
The rule this decision rests on
The impugned adjudication order confirming service tax under the head of club or association service cannot stand, because the issues presented are covered in the appellant's favour by the Tribunal's earlier decision in Federation of Indian Chambers of Commerce and Industry v. CST, which the Revenue conceded, and which was followed in Punjab State Federation of Co-op. Sugar Mills Ltd. v. CCE, Chandigarh, holding that a federation of that kind is not assessable to service tax under the taxable head of club or association service.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
1 Whether Press Reporter may be allowed to see the Order for publication as per Rule 26 of the CESTAT (Procedure) Rules, 1982?
2 Whether it should be released under Rule 26 of CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3 Whether their Lordships wish to see the fair copy of the Order?
4 Whether Order is to be circulated to the Departmental authorities?
Service Tax Appeal No. 1846 of 2011
(Arising out of order in original No.30-34/GB/2011 dated 19.10.2011 passed by the Commissioner, Service Tax, Delhi).
M/s Delhi Gymkhana Club Limited Appellant
Vs.
CCE & ST, Respondent
Appearance:
Shri P. K. Sahu, Advocate for the appellant
Ms. Suchitra Sharma, AR for the Respondent
Coram: Honble Mr. Justice G. Raghuram, President
Honble Mr. R. K. Singh, Member (Technical)
Final Order No. 50480 / 2015
Per: Justice G. Raghuram:
Appeal is preferred against the adjudication order dated 18.10.2011 and a corrigendum issued thereto dated 14.12.2011, whereby the specified quantum of service tax, interest and penalties were confirmed on the ground that the appellant provided club or association service. Learned DR for the Revenue fairly concede the legal position that the issues presented in this appeal are covered in favour of the appellant/ assessee by the ruling in Federation of Indian Chambers of Commerce and Industry vs. CST 2014-TIOL-701-CESTAT-DEL. Following this judgment ld. Division Bench of the Tribunal in Punjab State Federation of Co-op. Sugar Mills Ltd. vs. CCE, Chandigarh - 2014 (36) STR 110 (Tri. Del.) ruled that the appellant therein, the Punjab Federation --- is not assessable to the levy of service tax under the taxable head Club or Association service.
2. In the circumstances, the appeal is allowed. The impugned order dated 14.12.2011 passed by the ld. Commissioner, Service Tax, Delhi is quashed. No order as to costs.
(Justice G. Raghuram)
President
(R. K. Singh)
Member (Technical)
Pant
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