TaxTMI 
TaxTMI 
2019 (12) TMI 646
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....ri Dilip Shinde, Assistant Commissioner (AR) for the respondent ORDER PER: C J MATHEW Two notices, for the period from 2006-07 to 2009-10 and for 2010-11, seeking recovery of Rs. 46,35,019 and Rs. 7,13,157 respectively, along with applicable interest thereon, for imposition of penalty were issued to M/s Indian Pharmaceutical Association on the receipts from members for providing 'club or associ....
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....of the Hon'ble High Court of Gujarat in Sports Club of Gujarat Ltd v. Union of India [2013 (31) STR 645 (Guj)] settles the issue in their favour. It is also submitted by Learned Counsel that, insofar as organising of programs for training and imparting knowledge is concerned, the appellant merely acts as an agent for recovery of the costs charged by professional convention organisers and that the ....
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.... 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....
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....ore the Hon'ble Apex Court and the judgment is under challenge. Merely because the judgment is not accepted by the Department, its persuasive value is not lost and it can always be considered by this Court for its persuasive value, more particularly when the said judgment has relied upon a decision of the Full Bench of Patna High Court in the matter of Commissioner of Income-tax v. Ranchi Club Ltd....