2008 (6) TMI 3

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.... (DR)- for the appellant. Shri P.K. Sahu, Advocate - for the Respondent.   Coram:  Shri S.S. Kang, Vice President and Sh. Rakesh Kumar, Member (Technical)   ORDER Per. S.S. Kang :             Heard both sides. Revenue filed this appeal against the impugned order, whereby demand of service tax was set aside b....

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.... tax on the club when the services are provided to its member, is now settled by the Hon'ble Calcutta High Court in the case of Dalhousie Institute (Supra) held as under :-             "The principle of mutuality in this case is also squarely applicable, as going by the definitions of mandap, mandap keeper and the taxable service, in th....

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....concerned, law is well-settled by now that in between the principal and agent when there is no transfer of property available question of imposition of service tax cannot be made available. It is true to say that there is a clear distinction between the "members club" and "proprietary club". No argument has been put forward by the respondents to indicate that the club is a proprietary club. Theref....

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....n my first query as above, it will by crystal clear that if a person being an owner of the house allows another to occupy the house for the purpose of carrying out any function in that house, it will not be construed as transfer of property. But if such person calls upon a third party mandap keeper to construct a mandap in such house then in that case, such mandap keeper can be able to raise bill ....