2025 (6) TMI 1814

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....UDICIAL) Shri K. Laxman, CA for the Appellant. Shri M. Anukathir Surya, AR for the Respondent. ORDER [Order per: A.K. JYOTISHI] M/s Jubilee Hills International Centre (hereinafter referred to as the appellant) are in appeal against OIO dt.27.04.2010 (impugned order). The appellants are Member's Club registered under Andhra Pradesh Public Societies Registration Act and providing vari....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....etition No. 19242 of 2006, has also held that no service tax is liable for the contributions received from the members of the club. 3. Learned AR, insofar as this issue is concerned, fairly concedes that the matter is settled irrespective of whether contribution is made by member or non-member on the doctrine of mutuality. 4. Thus, on this ground itself the demand under this category of serv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... display of cars. However, as per the definition of Business Exhibition service since they were not in the business of Business Exhibition and therefore, they cannot be brought under this category. 7. Learned AR points out that in the absence of any specific contract, it is not clear as to whether they were falling within this service or they were only providing the space. If they were providin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....0. We find that as far as issue of service tax on Club or Association service is concerned, the matter is already in favour of the appellants and therefore, no demand can sustain on this service. As far as other two services, i.e., Business Exhibition service and Renting of Immovable Property service are concerned, we find that the factual matrix is not clear from the SCN or OIO. Further, it is al....