TaxTMI 
TaxTMI 
2017 (11) TMI 352
X X X X Extracts X X X X
X X X X Extracts X X X X
....erty Services". They also registered with the Sales Tax Department of the State Government and are also a registered 'Charitable Trust'. Show cause notice was issued to the assessee following the audit scrutiny of these assessee's documents including their Balance Sheet and Trial Balances, wherein it was found by the department that the assessee have collected charges and received various amounts from their members under various heads namely Health Club, Swimming Pool, Lawn, Hall, Billiards, Saloon Badminton, Table, Tennis, card Room, Guest Rood, Disco Tehque, Money subscription, Entrance fees, Membership fees, Development funds etc. but have neither paid service tax against these amount received nor filed any ST-3 Returns. The ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rious evidences such as Bills, Books of Accounts etc. from which it was established that the demand of Rs. 15,41,486/- towards the sale of food and beverages which was not properly considered by the adjudicating authority therefore the Revenue's appeal deserves to be dismissed. As regard the appeal filed by the assessee, Ld. Counsel submits that the demand upheld by the Ld. Commissioner is on the amount of various subscription/fees paid by the members of club for availing various facility. On this issue, this Tribunal and various High Courts have held that doctrine of mutuality exist between the club and members, therefore the various facilities/services provided by the club to their member does not amount to provision of service, hence....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ancial year 2006-07 was wrongly taken as Rs. 56,693/- due to typographical error which needs to be corrected. (iii) In the year 2008 for computation of differential service tax the value of Rs. 20,05,449/- in the ST-3 Return was considered whereas same should have been taken at Rs. 46,61,937/-, hence the service tax was excess calculated on Rs. 20,05,449/-. (iv) The sale account and sale account restaurant towards food and beverage was not correctly taken as all such receipts is towards sale of food and beverage which suffered VAT and the same is not taxable as held by the Commissioner (Appeals). (v) The show cause notice has taken the figures from un-audited trial balance whereas the audited balance sheet for the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....2008 In this regard he placed reliance on the following judgments : (i) CCE Vs. Target Institution of Competition - 2008 (11) STR 152 (Tri.-Del.) (ii) R.R. Construction Company Vs. CCE - 2008 (11) STR 53 (Tri.-Delhi) (iii) Ace Computer Education Vs. CCE - 2007 (6) ST 361 (Tri.-Del.) (iv) Rolex Logistics Pvt. Ltd. Vs. Commissioner of Service tax Bangalore - 2009 (13) STR 147 (Tri.Bang.) (v) Om Sai Professional Det. & Security Ser. P. Ltd. Vs. CCE Guntur - 2008 (10) STR 59 (Tri.-Bang.) (vi) Multitrack Cable Network Vs. Commr. Of Service Tax, New Delhi - 2008 (11) STR 374 (vii) Hindalco Industries Ltd. Vs. CCE Allahabad, 2003 (161) ELT 346(Tri.-Del.) (viii) Kirloskar Oil E....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oom Sales. I agree wit5h the Appellant's contention that the Board has clarified in its Circular No. B1/6/2005-TRU dt. 27/07/2005 that the amount charged by a club to its members for sale of items such as food or beverages would not be taxable provided that the documents evidencing such sale are available. In this context I find that the Appellant has submitted documents such as VAT Returns, Bar Room Sales Lagers, summary of Bar Room VAT Report, Specimen Bills etc. along with the Appeal. I am inclined to admit the same as evidence. There is merit in the contention of the Appellant and the Lower Adjudicating Authority also should have considered the same. I therefore hold that service tax is not leviable on the Appellant's Bar Room S....
X X X X Extracts X X X X
X X X X Extracts X X X X
....not remain as a goods law and it stands departed. It is observed that the judgment of the Hon'ble Supreme Court in the case of Young Mens Indian Association (supra) was the genesis of all the judgments passed by the Hon'ble High Courts and Tribunal. Considering the doctrine of mutuality therefore all said judgments are also in jeopardy, accordingly this Tribunal cannot take any decision on the merit of the case in the present legal status of the issue on merit. It is also observed that out of various judgments on the issue in hand two of the cases decided by the Hon'ble High Court of Jharkhand at Ranchi in the case of Ranchi Club Ltd. Vs. Chief Commr. Of C.Ex. & S.T., 2012 (26) STR 401 (Jhar.) & in the case of Cricket Club of India Vs. Comm....