2019 (3) TMI 43

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....1 Pursuant to perusal of their Balance Sheet/P&L account for the years 2008-09 to 2012-13, it appeared to the Department that the appellants had not discharged their duty liability under the following categories : (i) Club or Association Membership Service in respect of subscription and donation collected from their members; (ii) Supply of Tangible Goods Service in respect of transport vehicles (oil tankers) from their client i.e., M/s. HPCL on hire charge basis as per "bulk petroleum products transport agreement" between the appellant and M/s. HPCL; (iii) Renting of Immovable Property Service in respect of renting out land and building to their members and receipt of lease/rent amount from them. 2.2 Accordingly, Show Cause Notice dated....

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....owed by CESTAT Chennai in M/s. Cosmopolitan Club & Ors. Vs. C.C.E. & S.T., Chennai & Ors. vide Final Order Nos. 40366-40385/2018 dated 06.02.2018; (ii) In respect of the demand under Supply of Tangible Goods Service, Ld. Advocate drew our attention to the transport agreement between them and M/s. HPCL where only pure transportation charges were collected and further, service tax on GTA that became liable was discharged by the service recipient viz. M/s. HPCL themselves. The appellant had also issued consignment notes and the same was placed before the Commissioner (Appeals). In the circumstances, there cannot be any further tax liability under Supply of Tangible Goods Service; otherwise, it would result in the same activity being taxed twi....

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.... from the agreement and other facts on record it is evident that the contract was for transportation of petroleum products on which service tax under GTA has been discharged by M/s. HPCL themselves. The nature and type of arrangement between the two parties also service to indicate that there is no Supply of Tangible Goods involved in this matter. This being so, the demand made under this category also cannot be sustained and requires to be set aside. So ordered. 8.1 From Annexure-1 to the Show Cause Notice dated 23.09.2013, we find that the year-wise and category-wise amounts received by the appellant have been indicated and the final tax liability of Rs. 13,83,616/- has been worked out accordingly. We find that the year-wise value of tax....