2013 (11) TMI 300

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er. Shri B. Poddar, Sr. Advocate, for the Respondent. ORDER Heard learned counsel for the parties. 2. The parties have gone up to the Supreme Court and in that it was observed by the Hon'ble Supreme Court that the applicant may apply for review. The matter has come up before us in review. 3. We have heard the learned counsel for the parties. Our attention has been drawn to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...."Mandap Keeper" under the provisions of the Act and as per decisions cited by the petitioners annexed with this writ petition vide annexures-2, 3, 4 & 9 is not liable to pay Service Tax under the provisions of Section 65(66)(67) of the Finance Act, 1994 when the services were utilized by the members of the club. Therefore the admitted position of law remains that the petitioner's club is not liabl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....- For the purposes of this section, taxable service includes any taxable 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." 6. According to the learned counsel for the petitioner, if any case was decided prior to the year 2005, it would have no relevance to decide the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t the provision of Section 65(105)(zzze) also makes it incumbent on clubs and associations to make the Service Tax. 8. Replying to the argument of the learned counsel for the petitioner, the learned counsel for the respondent-club asserted that the arguments are not sustainable in view of the law as laid down in the case of "The Joint Commercial Tax Officer, Harbour Division-II, Madras v. ....