2023 (11) TMI 1074

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....S. BINU TAMTA, MEMBER (JUDICIAL) AND MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) Ms. Priyanka Goel, Advocate for the appellant. Shri S.K. Meena, Authorised Representative for the Respondent. ORDER The appellant has challenged the Order-in-Appeal No.25(RK)ST/JPR/2017- 18 dated 01.02.2018 passed by the Commissioner (Appeals), who dismissed the appeal filed by the appellant and confirmed the d....

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....category of Management, Maintenance or Repair, as per Section 65(64) of the Finance Act, 1994, the provisions thereof are quoted below as under:- "(i) any person under a contract or an agreement; or (ii) a manufacturer or any person authorized by him, In relation to- (a) Management of properties, whether immovable or not; (b) Maintenance or repair of properties,....

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.... 529 (Tribunal). The same have been followed in a later order by the Principal Bench in Commissioner of Service Tax, Delhi Vs. DLF Golf Resorts Ltd. - 2018 (12) GSTL 39 (Tribunal- Delhi), inter alia, observing that the services provided to its members are not taxable under the category of Management, Maintenance or Repair as per Section 65(64) of the Finance Act. The present case is squarely cover....

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....ntial guidance adverted to, we conclude that in view of the decision in Ranchi Club Limited (supra), on application of the principle of mutuality, services provided by the appellants to their respective members would not fall within the ambit of the taxable "Club or Association" service nor the consideration whether by way of subscription/fee or otherwise received therefor be exigible to service t....