Custom, Excise & Service Tax Tribunal
Sobha Developers Ltd vs Commissioner Of Central Excise, ... on 11 February, 2015
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Application(s) Involved: ST/Stay/21764/2014 in ST/21592/2014-DB Appeal(s) Involved: ST/21592/2014-DB [Arising out of Order-In-Original No. 212/2013 dated 25/10/2013 passed by the Commissioner of Central Excise and Service Tax, LTU, Bangalore] For approval and signature: HON'BLE Mrs. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE Mr. B.S.V. MURTHY, TECHNICAL MEMBER 1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 3 Whether Their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes Sobha Developers Ltd. Sobha Corporate Office, Sarjapur-Marthahalli Outer Ring Road (Orr) Devarabisanahalli, Bellandur Post Bangalore 560 103 Karnataka Appellant(s) Versus Commissioner of Central Excise, Customs and Service Tax Bangalore-LTU 100 Ft Ring Road JSS Towers, Banashankari-III Stage, Bangalore 560 085 Karnataka Respondent(s)
Appearance:
Ms Pallavi, Advocate Lakshmi Kumaran & Sridharan World Trade Centre No.404-406, 4th Floor, South Wing Brigade Gateway Campus No.26/1, Dr. Rajkumar Road, Bangalore - 560 055 Karnataka For the Appellant Mr. Mohd Yusuf, AR For the Respondent Date of Hearing: 11/02/2015 Date of Decision: 11/02/2015 CORAM:
HON'BLE Mrs. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE Mr. B.S.V. MURTHY, TECHNICAL MEMBER Final Order No. 20303 / 2015 Per: B.S.V. MURTHY The service tax demand has arisen because of the view taken by the Revenue that the appellant is liable to pay service tax under the category of Club or Association Service in respect of amounts received from the members. The learned counsel submits that in the appellants own case on the very same issue, this Tribunal had passed a Final Order vide Final Order No. 20039/2015 dated 06.01.2015 allowing the appeal. Following the precedent decision, in this case also at this stage itself the appeal is taken up by waiving the pre-deposit and allowed with consequential relief, if any, to the appellant. Stay application as well as appeal gets disposed of in the above manner. (Order pronounced in open court) (B.S.V. MURTHY) TECHNICAL MEMBER (ARCHANA WADHWA) JUDICIAL MEMBER iss