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1 - 6 of 6 (0.16 seconds)Section 66 in Finance Act, 1999 [Entire Act]
Ranchi Club Ltd. vs Chief Commissioner Of Central Excise ... on 13 August, 2007
18. However, learned counsel for the petitioner submits that sale and service are different. It is true that sale and service are two different and distinct transactions. The sale entails transfer of property whereas in service, there is no transfer of property. However, the basic feature common in both transaction requires existence of the two parties; in the matter of sale, the seller and buyer, and in the matter of service, service provider and service receiver. Since the issue whether there are two person or two legal entity in the activities of the members club has been already considered and decided by the Honble Supreme Court as well as by the full bench of this court in the cases referred above. Therefore, this issue is no more res-integra and issue is to be answered in favour of the writ petitioner and it can be held that in view of the mutuality and in view of the activities of the club, if club provides any service to its members may be in any form including as mandap keeper, then it is not a service by one to another in the light of the decisions referred above as foundational facts of existence of two legal entities in such transaction is missing. However, so far as services by the club to other than members, learned counsel for the petitioner submitted that they are paying the tax.
Sports Club Of Gujarat Ltd vs Union Of India & on 25 March, 2013
5. The Honble High Court of Gujarat at Ahmedabad in Sports Club of Gujarat Ltd. Vs. UOI-2013 (31) STR 645 (Guj.) has held Section 65(25a), Section 65 (105)(zzze) and Section 66 of the Finance Act, 1994 as incorporated/amended by Finance Act, 2005 to the extent that the said provisions purport to levy service tax in respect of services provided by club to its members to be ultra- vires.
Section 62 in Finance Act, 1999 [Entire Act]
Finance Act, 2015
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