TaxTMI 
TaxTMI 
2019 (12) TMI 944
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.... case of M/s. Cosmopolitan Club (R) vide final order No.20316/2015 dated 11.2.2015 have held the issue in favour of the appellant by following the ratio of Hon'ble High Court of Jharkhand in the case of Ranchi Club Ltd.: 2012 (26) STR 401 (Jhar.). Learned counsel for the appellant also submits that the issue is no longer res integra as the Hon'ble Supreme Court in the case of Chief Commissioner of Central Excise and Service Tax and Others vs. M/s. Ranchi Club Limited in Civil Appeal No.7497 of 2012 has settled the issue in favour of the appellants and therefore, the impugned order does not stand and accordingly, is liable to be set aside. 2. Learned AR for the department has reiterated the findings of the Order-in-Original. 3. Heard both sides and perused the records. We find that the issue is settled by Hon'ble Apex Court as cited by the appellants in the case of Ranchi Club Ltd. cited supra, wherein it has held as under: "58. As was stated hereinabove, service tax was introduced for the first time by the Finance Act, 1994. Under Section 64(3), Chapter V of the Finance Act applied to taxable services as defined, with effect from 16th June, 2005. Under Section 65(25a....
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....cribed. 63. Under Section 67, where service tax is chargeable on any taxable service with reference to its value, it was stated: "67. Valuation of taxable services for charging service tax (1) Subject to the provisions of this Chapter, where service tax is chargeable on any taxable service with reference to its value, then such value shall, - (i) in a case where the provision of service is for a consideration in money, be the gross amount charged by the service provider for such service provided or to be provided by him; (ii) in a case where the provision of service is for a consideration not wholly or partly consisting of money, be such amount in money as, with the addition of service tax charged, is equivalent to the consideration; (iii) in a case where the provision of service is for consideration which is not ascertainable. be the amount as may be determined in the prescribed manner." 64. Likewise, under Section 68, it was stated: "68. Payment of service tax (1) Every person providing taxable service to any person shall pay service tax at the rate specified in section 66 in such manner and within s....
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....cted in such manner as may be prescribed." 68. As was stated hereinabove, service tax was thus leviable on all services as defined, short of a negative list of services which was then set out in Section 66D of the Act. 69. In an interesting judgment of this Court, Union of India and Ors. v. Margadarshi Chit Funds Private Limited and Ors. (2017) 13 SCC 806, this Court outlined the history of service tax as follows: "19. The amendment was carried w.e.f. 1-6-2007 whereby the words "but does not include cash management" were deleted. This provision remained on statute book up to 30-6-2012. By the Finance Act, 2012, entire scheme of service tax was completely changed and overhauled with the introduction of altogether new system of service tax. There was a paradigm shift in the service tax regime. Initially, service tax was levied only on three services by the Finance Act, 1994. The Finance Act, 1996 extended the levy to three more services. Twelve more services were brought under the service tax net by the Finance Act, 1997 and its scope was further enlarged by the Finance Act, 1998 when twelve more services were brought under the service tax net. Three servic....
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.... In other words, it specifically excludes certain transactions from the ambit of service. Thus, those transactions which are specifically excluded are not liable for service tax. Any other kind of service which qualifies the definition of "service" contained in the Act would be exigible to service tax." 70. In All-India Federation of Tax Practitioners and Ors. v. Union of India and Ors. (2007) 7 SCC 527, this Court upheld the constitutional validity of the levy of service tax, also stating: "8. As stated above, service tax is VAT. Just as excise duty is a tax on value addition on goods, service tax is on value addition by rendition of services. Therefore, for our understanding, broadly "services" fall into two categories, namely, property based services and performance based services. Property based services cover service providers such as architects, interior designers, real estate agents, construction services, mandapwalas, etc. Performance based services are services provided by service providers like stockbrokers, practising chartered accountants, practising cost accountants, security agencies, tour operators, event managers, travel agents, etc." Afte....