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PJ/Case Laws/2011-12/1290

Leviability of service tax on various charges paid to Club or association

Case: M/s FILMNAGAR CULTURAL CENTER v/s CCE, HYDERABAD
 
Citation: 2011-TIOL-974-CESTAT-BANG
 
Issue:- Service tax liability- Whether service tax is chargeable on ‘building contribution fund', ‘guest fee', ‘guest rooms rent', ‘sale of sports goods and other goods' etc under ‘Club or Association service?
 
Brief Facts:- Demand of service tax with interest and consequent penalties has arisen on the ground that the appellant herein, despite being registered for "Club or Association Service", had not discharged the service tax liability of the amount received by it from the members towards:-
 
a. Contribution to building fund.
b. Guest fee.
c. Sale proceeds of sports and other goods.
d. Guest rooms rent.
e. Minimum user charges.
f. Miscellaneous receipts.
 
Appellant are before the Tribunal against the impugned order. Application for grant of Stay and waiver p0f pre-deposit is filed.
 
Appellant’s Contention:- Appellant contended that out of the total demand, they have deposited Rs.31 lakhs (approximately). He had not produced any evidence at this juncture, but undertakes to produce evidence within a day or two.
 
Reasoning of Judgment:- The Tribunal held that if the appellant in fact has deposited Rs.31 lakhs (approximately) towards service tax liability, then the said amount can be considered as enough deposit to hear and dispose the appeals. Further the Tribunal observed that sale proceeds of sports and other goods cannot be considered as service rendered by the assessee under "Club or Association Service". They also directed the Revenue to verify the contention of the appellant that the amounts have been deposited during the proceedings of the lower authorities and file a report to this effect. Subject to such report being filed, they allow the applications for waiver of pre-deposit of balance amounts involved and stay recovery thereof till the disposal of appeals.
 
Decision:- Stay applications allowed.
 
 

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