2022 (4) TMI 304

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.... Advocate for the Appellant Smt. C.V. Savitha, Superintendent(AR) for the Respondent ORDER PER : RAMESH NAIR The brief facts of the case are that the appellant is a society registered under the Karnataka Societies Registration Act, 1960. The appellant is a non-profit organisation and registered as charitable institute for the purpose of Section 80G of the Income Tax Act, 196 during the period ....

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....was adjudicated by the adjudicating authority vide adjudication order No.05/2009-ST dt. 17/03/2009 after allowing threshold exemption of Rs. 4 lakhs (small service provider exemption), restricted demand of service tax to Rs. 3,94,842/-. The Order-in-Original came to be upheld by the learned First Appellate Authority, against which the appellant is in appeal before this Tribunal in appeal No.ST/792....

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....or consideration which would apply on all fours even in the context of definition of service. Therefore, the transaction between members and the club not amount of rendering of any service by the appellant to their members. As regards the taxability of guest fee, he submits that as per the ratio of the judgment by the Hon'ble Supreme Court (supra), this amount is also not taxable. However, even if....

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....NG] 3. Smt. C.V. Savitha, learned Superintendent(AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submissions by both sides and perused the records. We find that all the charges on which demand of service tax was confirmed is squarely covered by the judgment of the Hon'ble Supreme Court in the case of Calcutta Club Ltd. (su....