TaxTMI 
TaxTMI 
2023 (10) TMI 1116
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....passed by the Commissioner of Service Tax, Bangalore. 2. Briefly stated the facts of the case are that the appellant is a society registered under Mysore Societies Registration Act, 1960. They are also registered with the Service Tax department and discharging service tax under the category of 'Mandap Keeper service'. On the basis of the investigation initiated by the DGCEI regarding advance admissions/enrolment fee collected from the prospective Members, who apply for club membership, it was alleged that the amounts so collected would be chargeable to Service Tax under the category of "Club or Membership Association Service". Consequently, show cause notices were issued to the Appellant periodically for recovery of Service Tax for the per....
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....eties Registration Act, 1960. He has submitted that levy of Service Tax on the fees paid by the members to the club is no more res integra covered by the judgment of the Hon'ble Supreme Court in the case of State of West Bengal & Ors. Vs. Calcutta Club Association: 2019 (29) GSTL 545 (SC) and applicable for the period after 01.07.2012. Further, responding to the Revenue's arguments that receipt of application and processing the same by itself is a 'service' for which the advance entrance fee/ admission fee is paid, in their written submission dated 03.07.2023, the appellant has submitted that the applicants could not be eligible for any service till they become members. Their membership was not automatic but contingent and subject to condit....
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....nce/admission fee collected by the appellant from the applicants for the period from April 2012 to June 2012 and under the amended scheme of Service Tax from July 2012 to March 2014. 7. This Tribunal vide Final Order No. 20198-20199/2020 dated 17.2.2020 reported in 2020-TIOL-500-CESTAT-BANG and vide Final Order No. 21108-21111/2023 dated 28.6.2023 in their own case held that the amount collected as advance fee from the applicants for membership of the club cannot be subjected to Service Tax levy under the category of 'Club or Membership Association Service'. Hence, the demand for the period April 2012 to June 2012 is squarely covered by the said decisions of this Tribunal and accordingly not sustainable. Also, the learned Authorised Repres....
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....1994, hence leviable to service tax. The Ld. Commissioner in the impugned order by interpreting the definition of 'Service" has confirmed the demands for the period after 01.7.2012. 11. We find that the Hon'ble Supreme Court in State of West Bengal & Ors. Vs. Calcutta Club Association's case (supra) observed that 'Doctrine of Mutuality of Interest' is also applicable for the period after 01.7.2012; interpreting newly introduced definition of 'person' under Section 65B(37) and explanation 3(a) to Section 65B(44) of Finance Act,1994, Their Lordships observed as: "81. When the scheme of Service Tax changed so as to introduce a negative list for the first time post-2012, services were now taxable if they were carried out by "one person" for ....