2015 (10) TMI 1582

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.... the same seek to levy service tax under section 65(105)(zzze) of the Finance Act, 1994 (hereinafter referred to as "the Act") on the members of the petitioner Federation. 2. The first petitioner - Federation is an association registered as a non-trading Corporation and has about 100 members who are all textile markets located in and around Surat. The members of the federation are associations of various buildings and premises wherein shops of each textile market associations are located in various buildings and premises which are managed by the concerned building associations. The building/market associations have been looking after maintenance and upkeepment of the buildings and premises wherein the shops of their members are located for....

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....section 65(105)(zzzm). It was submitted that the grievance in the petition is restricted to the extent service tax is sought to be levied under section 65(105)(zzze) of the Finance Act. Reference was made to the decision of this court in the case of Sports Club of Gujarat Ltd. v. Union of India, 2013 (31) S.T.R. 645 (Guj.) wherein this court has declared that section 65(25a), section 65(105)(zzze) and section 66 of the Finance Act, 1994 as incorporated/amended by the Finance Act, 2005 to the extent that the said provisions purport to levy service tax in respect of services purportedly provided by the petitioner club (the petitioner therein) to its members, to be ultra vires. It was submitted that the above referred decision would be squarel....

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....ugned show-cause notice dated 3rd August, 2010 (Annexure 'J' to the petition) qua M/s. J.J. Air-conditioned Textile Market Association only to the extent the same seeks to invoke the provisions of section 65(105)(zzze) of the Finance Act. This court in the case of Sports Club of Gujarat Ltd. v. Union of India (supra) has agreed with the view taken by the Jharkhand High Court in Ranchi Club Ltd. v. Chief Commissioner of C.Ex. & S.T., Ranchi Zone, 2012 (26) STR 401 (Jhar.) and has held sections 65(25a), 65(105)(zzze) and section 66 of the Finance Act, 1994 to be ultra vires and beyond the legislative competence of Parliament. The above decision in the case of Sports Club of Gujarat Ltd. v. Union of India has been followed by this court in the....