2014 (11) TMI 467

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....on 73(1) of the Finance Act 1994 conveying to the noticee respondent Surat Tennis Club that the club was providing taxable services in the category of Club or Association. The terms 'Club or Association' as defined under section 65(25a) of the Finance Act 1994 and the services provided by the club to its members is taxable service with effect from 16.6.2005 as per section 65(105)(zzze) of the Finance Act as amended. The club has not registered itself as a service provider and on the total value of taxbale service of Rs. 99,25,000/, the club was required to pay service tax of Rs. 12,26,000/(rounded off) with interest and penalties. 2. The issue ultimately reached the Customs, Excise & Service Tax Appellate Tribunal ("the Tribunal" for ....

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....) without comparing the facts of the present case. He further submitted that the High Court in case of Sports Club of Gujarat ltd. v. Union of India(supra) declared only portion of section 65(25a) and section 65(105)(zzze) of the Finance Act ultra vires qua the petitioners before the Court alone. He lastly contended that the said decision has been challenged before the Supreme Court and the SLP is pending. 5. In our opinion, no substantial question of law arises. It is true that the decision of the Tribunal is somewhat brief and it would have been desirable if the Tribunal had given more elaborate facts in order to apply the ratio of the decision of this Court in case of Sports Club of Gujarat ltd. v. Union of India(supra). However, that....