2022 (9) TMI 8

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....efund claims ordered by the adjudicating authority was upheld and appeals filed by the appellant were rejected. The facts of the case in brief are that the appellant was registered with the Service Tax Department for providing services under various categories such as Club & Association Service, Mandap Keeper Service, Renting of Immovable Property Service, Legal Consulting Service, Technical & Inspection and Certification Agency Service, Sponsorship Service and Selling of Space or Time Slots for advertisement was holding service tax registration on 25.03.2013. The Hon'ble Gujarat High Court in the case of Sports Club of Gujarat Ltd., Rajpath Club Ltd and Karnavati Club Ltd. Vs. Union of India (S.C.A No. 13654, 13655 and 13656 of 2005 respec....

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....1 Dated 12.06.2020. 2014-15 27.01.2020 1568492 ST/10493/2021 6. CGST-VI/Ref-12/GCCI/DC/DRS/2020- 21 Dated 12.06.2020. 2015-16 27.01.2020 1528904 ST/10494/2021 7. CGST-VI/Ref-13/GCCI/DC/DRS/2020- 21 Dated 12.06.2020. 2016-17 27.01.2020 2058967 ST/10495/2021 8. CGST-VI/Ref-14/GCCI/DC/DRS/2020- 21 Dated 12.06.2020. April-2017 to June-17 27.01.2020 655193 ST/10496/2021     TOTAL 10882758   Contending that they being incorporated members organization are not liable to pay service tax. On verification of the refund claim, it was found that all the claims liable for rejection and therefore the show cause notices were issued for all the claims separat....

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....ce tax paid by them in respect of the Mandap Keeper Service and Technical & Inspection and Certification Agency Service through the Judgment of Gujarat High Court and Apex Court had been delivered in respect of Cub and Association Service only and thus the said judgments cannot be made applicable to the services other than Club and Association Service;  (V)the appellant did not submit any proof regarding the non- availment of cenvat credit in view of the position that if the service under the Club & Association Service a considered as non-taxable, the procedure under Rule 6(3) of the Cervat Credit Rules, 2004 is required to be followed." Being aggrieved by the Orders-In-Original the appellant preferred the appeals before th....

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....chi in WP(T) No. 2388/2007 dated 15.03.2012 reported in 2012 (26)STR 401 (Jhar.) • Calcutta High Court decision in the case of Dalhousie Institute Vs. Asst. Commr., Service Tax Cell, 2005 (180) ELT 18 (Cal.) • Hon'ble Supreme Court in the case of Secretary, the Madras Gymkhana Club Employees Union Vs. Management of the Gymkhana Club (1968) 1 SCR 742 • Joint Commercial Tax Officer Vs. Young Men's Association (1970) 26 STC 241 (SC) • Delhi Tribunal's decision in Rolls royee Indus. Power (I) Ltd. Vs. CCE-2004 )171) ELT 189 (T) • Toyota Kirloskar Auto Parts Ltd Vs. CC-2007 (210) ELT 390 (T) • Precot Mills Limited Vs. CCE-2006 (2) STR 495 (T) • Commissione....

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....ve carefully considered the submission made by both the sides and perused the records. In the present case the fact is not under dispute that the appellant have admittedly paid the service tax on the service of Club or Association and same was not challenged by them at any point of time. They filed refund claims on 27.01.2020 for the period from 2010-2011 to 2017- 2018 (April to June-2017), therefore, the claim of the appellant was filed after one year limit which is prescribed under Section 11B. As regard, the submission of the appellant that they being a member of Federation of Indian Chambers of Commerce and Industry ( FICCI) and Federation of Indian Chambers of Commerce and Industry ( FICCI) was one of the party in the Culcutta Club Lim....