TaxTMI 
TaxTMI 
2015 (5) TMI 807
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....nt : Mr S Teli, AR ORDER Per: Archana Wadhwa: The appellant is an association of stevedores registered under the Societies Registration Act as a non-profitable association with an aim to solve the day-to-day problems of its members as regards providing of "gear boys" and "deck foremen". Revenue by entertaining a view that such activity of the appellant amounts to providing services falling unde....
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....e members. As such the entire activity is based upon the mutuality of interest between the assessees and its members and cannot be held to be an activity liable to service tax. Learned advocate makes it clear that apart from supplying the gear boys and deck foremen to its members, they are not supplying any such persons to any other person who is not a member of the association. As such by relying....
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....above 2 decisions of the Hon'ble High Courts, the Tribunal has held that where the services provided are in the nature of charitable services to its members, the consideration received from the members cannot be held liable to service tax. Apart from the members it is the contention of the learned advocate that even if they would have paid the service tax, the same was available as credit to ....