TaxTMI 
TaxTMI 
2015 (3) TMI 667
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....of goods to their members. By show cause notice dt. 21.10.2010, it has been alleged that they are liable to pay service tax on membership fee of club or association service for the period from 16.6.2005 to 6.7.2009. Adjudicating authority confirmed the demand of service tax of Rs. 3,18,61,555/- along with interest and penalty for the aforesaid period. 2. The learned advocate on behalf of the applicant submits that the applicant is an association for leather exports. They are rendering service to their members. It is stated that the services rendered are of various nature such as certification fees, membership fees and various export activities. He relied upon the decision of the Tribunal in the case of Federation of Indian Chambers of Co....
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....ituted by or under any other law and therefore it was held that they would fall outside the purview of the definition of "Club or Association". The relevant paras of the said decision is reproduced below :- "9. Service Tax Appeal No. 58304 of 2013: (1) The Commissioner, Service Tax, New Delhi passed a common adjudication order No. 49-50/GB/2013 dated 26.03.2013 in respect of three show cause notices dated 19.10.2010; 21.10.2011 and 28.12.2012, covering the periods, adverted to supra (in para 3). The order confirmed service tax demand of Rs. 49,61,32,867/-; 21,73,55,168/- and Rs. 5,67,38,578/- apart from interest and penalties as specified therein, in respect of the three show cause notices, respectively. (2) FICCI is a company regi....
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....ted 07.10.2010 and 18.10.2011, respectively, apart from interest and penalties. (ii) ECSEPC is an Export Promotion Council registered under the Societies Registration Act, 1860. It is a registrant under the provisions of the Act and remits service tax after filing returns periodically. This assessee was constituted as per provisions of the Export-Import Policy. The principal objectives of the assessee as per its Memorandum of Association (MOA) are: (i) To support, protect, maintain, increase and promote the exports of electronic goods, computer software and related services and develop use of electronics in other products by such methods as may be deemed necessary including: (a) Undertaking, sponsoring market studies in individual ....
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....d by the appellants is not authorised for levy and collection of service tax under "club or association" service, in view of declaration of unconstitutionality of the relevant and applicable provisions, by the judgment of the Gujarat High Court in Sports Club of Gujarat Limited vs. Union of India (supra); (d) Services provided by the appellants to non members and the consideration received for rendition of such service, fall outside the scope of the definition of "club or association" service and the taxable service defined in Section 65(25a) read with Section 65(105)(zzze) of the Act, prior to 01.05.2011; (e) Services provided by the appellant FICCI to non members subsequent to 01.05.2011, though presumably may fall within the expand....
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....n adhoc basis. (b) Sending out trade mission to, or receiving such mission from foreign countries. (c) Appointing representatives, agents or correspondents in foreign countries for the purpose of continuously and regularly reporting the prices, market preferences and changing fashion and designs, reception accorded to actual deliveries of leathers and other connected matters. (d) Conducting propaganda and publicity regularly and continuously so as to bring to the notice of the dealers and the public in the foreign countries the advantages of trade and commerce with India in leathers. (e) Collecting statistics and other information regarding the availability, import, export, manufacture trade or ultimate use of leathers and the s....