2019 (12) TMI 646

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.... Indian Pharmaceutical Association on the receipts from members for providing 'club or association service' and 'convention service' which, having been adjudicated against them and upheld in appeal of theirs, is now impugned before us. 2. Learned Counsel submits that the appellant is national professional body of qualified pharmacists and, besides ensuring compliance with the highest standards, is engaged in improving the quality of their service. According to him, tax under section 65 (105) (zzze) of Finance Act 1994 is not leviable from them, a registered charitable organisation, that retrospective exemption for the period from 16th June 2005 and 31st March 2008 was provided by section 96 of Finance Act, 1994, and that the decision of ....

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.... 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 to its members may be in any form including as mandap keeper, then it is not a service by one to another in the light of the decisions referred above as foundational facts of existence of two legal entities in such transaction is missing. However, so far as services by the club to other than members, learned counsel for the petitioner submitted that they are paying the tax.' and the submission before the Hon'ble High Court of Gujarat that '7. Learned Advocate Mr. Ravani appear....