2020 (6) TMI 686

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....JUSTICE R.MAHADEVAN For Petitioner (in both W.Ps.) : Mr. Anish For Respondents (in both W.Ps.) : Mrs. Hema Muralikrishnan Sr. Standing Counsel. COMMON ORDER According to the petitioner, they incorporated in the year 1996, to carry on the business of time share. They are liable to pay service tax at 10.2% inclusive of education cess, for the services/contracts rendered by it, with effect from 1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bership /contracted period; since the levy was introduced with effect from 16.06.2005, all the services rendered to members after 16.06.2005 become taxable service; and hence, the petitioner, in respect of club services i.e., time share service and facilities, provided to its members (existing or new) from 16.06.2005, are liable to pay service tax. It is now, the grievance of the petitioner that t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ISCO Webex Meeting, on account of COVID-19, the learned counsel for the petitioner as well as the learned Senior Standing Counsel for the respondents jointly submitted that the issue involved herein is covered by the decision of the Supreme Court in State of West Bengal and others v. Calcutta Club Limited and others, [MANU/SC/1367/2019], wherein it is held as follows: "83. The expression "uninco....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....from 2005 onwards, the Finance Act of 1994 does not purport to levy service tax on members' clubs in the incorporated form. 85. The appeals of the Revenue are, therefore dismissed. Writ Petition (Civil) No.321 of 2017 is allowed in terms of prayer (i) therein. Consequently, show-cause notices, demand notices and other action taken to levy and collect service tax from incorporated members' clubs ....