2011 (3) TMI 618

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....ppellant. Shri R.S. Sangia, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - Demand for service tax of Rs. 42,53,002/- with interest as applicable has been confirmed against the appellant and equal amount of penalty has also been imposed under Section 78 of Finance Act, 1994. The appellant is a non-profit organisation registered under Bombay Public Trust Act and is enga....

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....e several decisions in their favour holding that the services provided by the association or a club to its members cannot be considered as a service. It was submitted that according to the precedent decisions, the service provided by a club or association cannot be separated from the members and therefore they have to be treated as one and the same and therefore it cannot be said that there are tw....

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....es, facilities or advantages, for a subscription or any other amount, to its members, but does not include- (i)      any body established or constituted by or under any law for the time being in force; or (ii)     any person or body of persons engaged in the activities of trade unions, promotion of agriculture, horticulture or animal husbandry; or....