2014 (7) TMI 978

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....ciation service' or not. 2. The learned counsel submits that the very same issue had come up before this Tribunal for an earlier period and this Tribunal had remanded the matter to the original adjudicating authority with the following observations:-            7. It is undisputed that the appellant is offering a category of membership which is called 'Membership (with land)' and charging a membership fee which includes the cost of the land. It is also undisputed that those individuals who had applied for the membership with land paying the membership fee were to be allotted land by their sister concern M/s. Amrutha Estates. It is seen form the records that the appellant has been conte....

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....l matrix needs to be appreciated by the Adjudicating Authority. Considering the Board's directive regarding value to be considered for levy of service tax on 'Club or Association Services', we find that the appellant's case is on a more stronger footing, if they are able to demonstrate that the amount on which the lower authorities are seeking service tax, has been actually transferred to their sister concern, then the Board's circular would apply and binding on the Revenue officers, as has been settled by the Hon'ble Supreme Court in the case of CCE, Bolpur Vs. Ratan Melting & Wire Industries [2008(231) ELT 23 (SC)]. 3. As regards the issue as to whether cost of land is to be included or not, there is no dispute and both sides agree and....

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....egards the collection of money towards land by the appellant without actually selling the land. 4. Even though the learned advocate for the appellants insisted that we should follow the earlier order of this Tribunal which had directed the appellants to produce details of amount transferred and the related accounts of the two companies before the Commissioner and had not given a direction for production of sale deeds, we are not able to agree with this suggestion. If the actual amount reflected in the sale deed is less than what is shown as transferred to the sister company by the appellant, as submitted by the learned AR, it would amount to collection of membership fee in the name of land which would be inappropriate and incorrect in vi....