2016 (12) TMI 932

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....hri Anil Jain, CA for the Respondent Per Archana Wadhwa: Being aggrieved with the order passed by Commissioner (A) Revenue has filed the present appeal. 2. For better appreciation of the dispute involved in the present appeal as also the findings arrived at by Commissioner (A), we reproduce the relevant para from the impugned order of the Appellate Authority: "I take up both the main a....

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....ce tax on the value of taxable services realized as defined under section 67(1) of the Act. I find that the appellant provided temporary occupation of their etc. and catering services to their members for a consideration on the occasion of official, social or business functions exclusively hosted by their members. In these circumstances, the members cannot be termed as clients as definition of "Ma....

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.... property belongs to the members collectively who formed the club to serve them mutually which acts as their agent. The members pay for use of the property and the receipt and expenditure of the club is incurred by the members alone and not by any third person. I find that identical issue was extensively discussed and settled in the following judgments of the Hon'ble High Court and Hon'ble CESTAT:....

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....ty and consistency in matter of application of taxing statute so as to avoid the challenge of discrimination in application and administration of tax matters. Such principle has been laid down in Maneklal Chunilal & Sons Vs. Commissioner of Income Tax 1953 (24) ITR 375; Commissioner of Income Tax Vs. Chimanlal J Dalal & Co.1965 (57) ITR 285, Commissioner of Income Tax Vs. Tata Sons Pvt. Ltd. 1974 ....