2011 (9) TMI 824

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....ad 'Club or Association Service' defined under Section 65(25a) of the Finance Act, 1994. The appellant is Employees Welfare Trust constituted by M/s. Infosys Technologies Ltd. The impugned demand of tax is on the membership fee collected by the trust from the employees of the said company during the period from 16/6/2005 to 30/4/2006. Ld. Counsel for the appellant has made submissions on merits as well as on limitation. The relevant show-cause notice was issued on 6/10/2009 invoking the extended period of limitation for recovery of the aforesaid amount of service tax by alleging that the appellant suppressed material facts with intent to evade payment of tax. Ld. Counsel has, indeed, focused on the limitation aspect. At the outset, he has s....

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....the appellant categorically referred to the above explanation to Section 65 ibid and maintained that, till the insertion of the explanation, "taxable services" did not include any service provided or to be provided by any unincorporated association or body of persons to a member thereof, for cash, deferred payment or any other valuable consideration. Even at that time, it was clearly submitted by the appellant that the explanation was applicable to taxable services including 'Club or Association Service'. Ld. Counsel has also claimed support from certain other decisions in the present context. It is further submitted that, in the Bhubaneshwar Commissionerate in similar set of facts, demand was raised under the same head on the company rathe....