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of <h1>Court grants condonation of appeal delay but dismisses challenge on service tax demand interpretation under Finance Act.</h1> <h3>PRINCIPAL COMMISSIONER OF CENTRAL TAX, GST Versus INDIAN MEDICAL ASSOCIATION</h3> The Court granted condonation of delays in filing the appeal, ultimately dismissing it. The appeal challenged a CESTAT order dropping a service tax demand ... Condonation of delay in filing appeal - HELD THAT:- By this application the applicant seeks condonation of delay of 150 days in re-filing the appeal. For the reasons stated in the application, the delay is condoned. Application disposed off. Issues:1. Condonation of delay in filing the appeal.2. Challenge to the final order of Customs Excise & Service Tax Appellate Tribunal (CESTAT).3. Interpretation of the definition of 'club or association' under Section 65(25a) of the Finance Act.4. Application of Supreme Court judgment in State of West Bengal & Ors. vs. Calcutta Club Limited to the present case.Condonation of Delay:The judgment addresses two applications seeking condonation of delay in filing the appeal. The first application sought condonation of a 71-day delay, and the second application requested condonation of a 150-day delay in re-filing the appeal. The Court, after considering the reasons provided in the applications, granted condonation of the delays, disposing of the applications accordingly.Challenge to CESTAT Order:The appeal was filed challenging the final order passed by CESTAT, where the respondent's appeal was allowed, and the demand of Service Tax against the respondent was dropped. The Tribunal relied on judgments from the High Courts of Gujarat and Jharkhand. These judgments were later affirmed by the Supreme Court in the case of State of West Bengal & Ors. vs. Calcutta Club Limited. The Supreme Court emphasized the interpretation of the term 'constituted' under any law for the time being in force, stating that companies and cooperative societies registered under the respective Acts can be considered constituted under those Acts. As a result, incorporated clubs or associations before July 1, 2012, were not included in the service tax net. Consequently, the present appeal was dismissed as no question of law arose for consideration in light of the Supreme Court judgment.Interpretation of 'Club or Association' Definition:The judgment delves into the interpretation of the definition of 'club or association' under Section 65(25a) of the Finance Act. It highlights that any person or body providing services for a subscription to its members falls within the tax net, except for bodies 'established or constituted' by or under any law in force. The judgment references legal precedents to elucidate the meaning of 'constituted,' emphasizing that companies and cooperative societies registered under specific Acts can be considered constituted under those Acts.Application of Supreme Court Judgment:The Court applied the detailed judgment of the Supreme Court in State of West Bengal & Ors. vs. Calcutta Club Limited to the present case. The Supreme Court's ruling clarified the scope of the term 'constituted' under the law, leading to the dismissal of the present appeal as no legal question necessitated consideration following the apex court's decision.This comprehensive analysis of the judgment provides insights into the issues of delay condonation, challenge to the CESTAT order, interpretation of statutory definitions, and the application of relevant legal precedents, culminating in the dismissal of the appeal based on the Supreme Court's authoritative interpretation.
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