2007 (4) TMI 638

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the said Act, and ordering recovery of interest of Rs. 38,267, was set aside. A show cause notice was issued on December 15, 2005 to the respondent, Anubhagya Welfare Society, for not paying service tax in respect of taxable service under the category of "cable operators services". According to the Revenue, the assessee received from its members a one-time security deposit of Rs. 500, which was later on adjusted and utilised as additional collection for providing taxable services over and above charging regular amount of Rs. 50 per member per month up to March, 2003, which was raised to Rs. 60 per member per month from April, 2003 to March, 2005. A total amount of Rs. 1,60,000 was adjusted as additional amount charged for providin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Court held that the facility of use of the premises by the club to its members cannot be termed to be a letting out. Moreover, the members were not clients of the club. In Saturday Club Ltd. v. Assistant Commissioner, Service Tax Cell, Calcutta reported in [2005] 1 VST 210 (Cal); [2005] 180 ELT 437 (Cal), the learned single judge of the honourable Calcutta High Court held that, members and club both are the same entities. The learned authorised representative of the department, strongly contended that a co-operative society was a "person" and, therefore, it could be a "cable operator" and can provide service to any person, after the amendment by section 90 of the Finance Act, 2004, who can be its members also. It was submitted that there....