TaxTMI 
TaxTMI 
2017 (5) TMI 402
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....the Customs, Central Excise & Services Tax Appellate Tribunal, New Delhi, dated 20.11.2015 (Annexure A-3), allowing the respondent/assessee's appeal against the order of the Commissioner confirming the demands proposed in the show cause notice issued by the Commissioner himself. 2. The respondent is the holder of the service tax registration for providing various services including as a Mandap Keeper, Health Club & Fitness Centres and Manpower Recruitment services. The department on scrutiny of the respondent's record observed that during the period from 16.06.2005 to 31.03.2007, the assessee collected charges from members of clubs for various services but had not paid service tax in respect thereof. The department was of the view ....
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....st Fees, Package Tennis Charges, Tournament Charges, Swimming gala, Cady Fees etc., provided by the respondent-Club to its members and non-members are amenable to service tax under Section 65(25(a), Section 65(105)(zzze) and Section 66 of the Finance Act, 1994 as incorporated/amended by the Finance Act, 2005? 4. Mr. Amrinder Singh, the learned counsel appearing for the respondent raised a preliminary objection as to maintainability of the appeal. He contended that in view of Section 35L of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994, these issues can be decided only by the Supreme Court and not by the High Court in an appeal under Section 35G. The contention is well founded. 5. In CST Vs. Delhi Gymkhana Club....
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....he determination of taxability or excisability of goods for the purpose of assessment." 7. Sub Section (2) was inserted w.e.f. 06.08.2014 by Section 107 of the Finance (No.2) Act, 2014. The amendment is, however, clarificatory and, therefore, operates retrospectively. That it is clarificatory, is accepted by the department. The Ministry of Finance, Department of Revenue, Tax Research Unit issued a circular dated 10.07.2014, which refers to the Finance Minister having introduced Finance (No.2) Bill, 2014 in the Lok Sabha on 10.07.2014. Paragraph 14 of Annexure IV referred to in this circular, reads as under :- "14. Section 35L is being amended so as to clarify that determination of disputes relating to taxability or excisability of goods ....