2016 (1) TMI 885

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.... Appellant : Shri P M Dave, Adv For the Respondent : Shri J Nair, AR ORDER Per P. K. Das After hearing both the sides and on perusal of the records, we find that the demand of service tax was proposed for rendering services of "Club's or Association's Membership Services". The appellant is Gujarat State Federation of Co-operative Sugar Factories Limited (in short Federation) co....

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....and the Tribunal:- (a) Sports Club of Gujarat Limited vs. UOI - 2013 (31) STR 645 (Guj.) (b) Green Environment Services Cooperative Society Limited vs. UOI - 2014 (0) GLHEL-HC 231013 (c) M/s. Federation of Surat Textile Traders' Association vs. UOI - Order dated 30.09.2015 in SCA No. 4171 of 2011 (d) M/s. Sanjayraj Hotels & Resorts Pvt. Limited vs. CCE Rajko....

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.... Section 65(105)(zzze) and Section 66 of the Finance (No.2) 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 to its members, to be ultra vires. Rule is made absolute with no order as to costs." 4. In the case of Surat Textile Traders' Association vs....

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....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 case of Green Environment Services Cooperative Society Limited vs. Union of India. (supra). While it is the case of the respondents that against the a....