2023 (6) TMI 1326

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....#39;ble Dr. D.M. Misra, Member (Judicial) And Hon'ble Mr. Pullela Nageswara Rao, Member(Technical) For the Appellant : Mr. K. S. Ravi Shankar, Sr. Advocate and Mr. K. S. Naveen Kumar And Advocate For the Respondent : Mr. Dyamappa Airani, AR] ORDER These four appeals are filed against respective Orders-in-Appeal, since issue involved is common, these are all taken up together for he....

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....st and penalty. Aggrieved by the said orders, they preferred appeals before the learned Commissioner (A) who in turn rejected their appeals. Hence, the present appeals. 3. The learned Senior Counsel for the appellant submits that in their own case, this Tribunal granted relief to them for the period 1.10.2007 to 30.9.2008 by setting aside the order confirming the service tax demands on the adva....

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...., not disputed by the Revenue. 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). 5. The learned AR for the Revenue reiterated the findings of the learned Commissioner(A). 6. Heard bot....

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....pective Acts, can certainly be said to be constituted under those Acts. This being the case, we accept the argument on behalf of the respondents that incorporated clubs or associations or prior to 1st July, 2012 were not included in the Service Tax net." Thus, the membership fees collected by a registered club or associations is held to be not leviable to service tax. Besides, we find that this....