TaxTMI 
TaxTMI 
2017 (5) TMI 100
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....unt collected as non-refundable fee and annual subscription fee. The appellant is also providing services to its members namely: Room Tariff, Tambola Income, Swimming pool usage charges, Tennis Charges, Billiard Income, Squash Charges, Library Charges, Guest Fee, Karate Income, Fax/Photocopy Charges and Issuance of card to members. All these services, the appellant is charging certain amount from the members of its club. The Revenue is of the view that all these services are under the category of club or association services as per Section 65 (105)(zzze) read with section 65 (25a) of the Finance Act, 1994. In these set of facts, a show cause notice was issued to the appellant to demand service tax which was adjudicated and demand of service....
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....ndap Keeper, Health Club & Fitness Centre, BAS, Membership of Clubs, maintenance or Repair Services, Manpower Recruitment Services, Renting of immovable property and sponsorship services. On scrutiny of records, it was observed by the department that during the period 16.06.2005 to 31.03.2005 though assessee was collecting charges from members of the club for various services like Green Fees, Academy Revenue, Lessons Fees, Package Horse Riding, Night Charges, Non-member Academy Revenue, Guest Fees, Package Tennis Charges, Tournament Charges, Swimming Gala etc. they were not paying service tax on amount collected for these services. The department entertained the view that such amount collected by assessee would fall within the ambit of any ....
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....owever, the basic feature common in both transaction requires existence of the two parties; in the matter of sale, the seller and buyer, and in the matter of service, service provider and service receiver. Since the issue whether there are two person or two legal entity in the activities of the members club has been already considered and decided by the Hon'ble Supreme Court as well as by the full bench of this court in the cases referred above. Therefore, this issue is no more res-integra and issue is to be answered in favour of the writ petitioner and it can be held that in view of the mutuality and in view of the activities of the club, if club provides any service to its members may be in any form including as mandap keeper, then it is ....