2017 (5) TMI 286

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....nd 78 of Finance Act, 1994. Of the demand, Rs. 38,08,336/- pertains to provision of 'club or association service', Rs. 8,97,204/- for rendering 'mandap keeper service' and Rs. 4,23,485/- as provider of 'renting of immovable property service'. 2. It is now well settled by decisions of High Courts and of this Tribunal that the leviability of tax as provider of 'club or association service' to its members lacks legal validity. We refer to decision of the Hon'ble High Court of Gujarat in Sports Club of Gujarat v. Union of India [2013 (31) STR 645)] and of Hon'ble High Court of Jharkhand in Ranchi Club Ltd v. Chief Commissioner of Central Excise[2012 (26) STR 401 (Jhar.)]. 3. Learned Authorised Represent....

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....ioner of Service Tax, Mumbai [2015 (40) STR 973 (Tri. - Mumbai)], Gondwana Club v. Commissioner of Customs & Central Excise [2016 (42) STR 895 (Tri. -Mumbai) and Commissioner of Customs & Central Excise v. Indian Performing Rights Society Ltd [appeal no.ST/734/2010 & others dated 16th March 2017]. Apart from this, the contention of the Learned Authorised Representative that the membership of appellant organisation comprises shareholders as well as non-shareholder with the mutuality principle not applying to the latter is also not tenable as the levy of tax does not distinguish the various categories of membership. 5. It is the contention of the appellant that the amounts sought to be taxed for rendering of 'mandap keeper services' ....