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2016 (10) TMI 622
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....fore various forums. It received membership fees from all 13 major ports in India. The objective of the Society are to render any service to its members including service in connection with management of ports. Show cause notice dated 23.2.12 was issued to the appellant proposing to demand service tax to the tune of Rs. 3.27 crores along with interest and penalty, on the amount received by the society in the form of membership fees from its members The view entertained by Revenue was that the service rendered by the appellant to its member is liable to service tax under the category of club or association service falling under section 65(25)(m) read with 65 (105) (zzze) of the Finance Act, 1994. The disputed period was 2008 -2009 to 2010-20....
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....appearing for the Revenue. 3. We have gone through the case records. We have also perused the Memorandum of Association of the Indian Port Association. We note that the membership of the Association shall be open to all major ports in India. It is also emerging from the Memorandum that the objectives of the Association are to carry out various activities to help the members i.e. various major ports in India. Hence, we find that there is mutuality of interest between the Association and its Members, inasmuch as the society is comprising of all the major ports in India and any activity even if in the nature of service, is rendered to its members. The definition of Club or Association as per section 65(25aa) are as follows: "club or a....