Page 118 - GSTL_18th June 2020_Vol 37_Part 3

332 GST LAW TIMES [ Vol. 37
6. As the facts in hand are similar to the facts in the case of Global Ana-
lytics India Pvt. Ltd. (supra), therefore, following the precedent decision, I hold
that the refund claim cannot be denied to the appellant. Therefore, the impugned
order is set aside and the appeal is allowed with consequential relief, if any.
(Dictated and pronounced in the Court)

_______

2020 (37) G.S.T.L. 332 (Tri. - Kolkata)
IN THE CESTAT, EASTERN BENCH, KOLKATA
S/Shri P.K. Choudhary, Member (J) and Bijay Kumar, Member (T)
SATURDAY CLUB LTD.

Versus
COMMISSIONER OF CGST & C. EX., KOLKATA
Final Order No. A/76604/KOL/2019, dated 9-8-2019 in Appeal
No. ST/77111/2018-DB
Club - Amounts received from members as minimum billing for non-
provision of service - To be taxed there has to be services provided for sub-
scription or any other amount - Amount received for non-provision of any ser-
vices by club to its members not taxable for period prior to 1-7-2012 - Service
Tax already paid by assessee for period from 1-7-2012 not to be interfered with
- Demand prior to said date set aside - Sections 66 and 73 of Finance Act, 1994.
[paras 5, 6]
Demand - Limitation - Invocation of extended period - Taxability of
amounts received by club from its members as minimum billing for non-
provision of service - Department dropped audit query on minimum billing
taxability for period prior to 2007 and also in 2008 audit - Demand for period
from 2007 to 2012 - No change in the law relating to Club and Association ser-
vices during the interim period - Department cannot change its stand on same
issue already decided - Assessee had all reasons to believe that such amounts
would not be taxable under Service Tax regime - Demand hit by limitation -
Section 73 of Finance Act, 1994. [para 6]
Appeal allowed
CASE CITED
Gondwana Club v. Commissioner — 2016 (42) S.T.R. 895 (Tribunal) — Referred .......................... [Para 2]
REPRESENTED BY : Shri Ankit Kanodia, CA, for the Appellant.
Shri D. Halder, CA (AR), for the Respondent.
[Order per : P.K. Choudhary, Member (J)]. - The facts of the case in brief
are that the appellant is engaged in providing club services and other related
services and is thus registered with the service tax department since the intro-
duction of Club and Association services in the Finance Act from 16-6-2005 by
inserting the taxable service under Section 65(105)(zzze) of the Finance Act, 1994.
The Appellants were served with an audit memo during scrutiny of the records
and documents at the time of audit at the premises of the Appellant covering the
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