Page 120 - GSTL_18th June 2020_Vol 37_Part 3

334 GST LAW TIMES [ Vol. 37
(a) A club or association means any person or body of persons;
(b) It must provide services, facilities or advantages to its members or
non-members;
(c) The services must be provided for a subscription or any other
amount.
6. In the present case, the department has sought to tax an amount re-
ceived by the Appellant club for non-provision of services in a particular period
by the members of the club. However from the definition of the taxable service of
club and association, it is clear that there has to be services provided for subscrip-
tion or any other amount whereas in the current case the amount is received for
non-provision of any services by the club to its members. Hence, it is our consid-
ered view that the same cannot be made taxable for the period prior to 1-7-2012.
Further as regards the period w.e.f. 1-7-2012, since the introduction of definition
of service as well as declared service under Section 66E of the Finance Act, 1994,
the Appellants have already paid the tax on the same, we do not find any reason
to interfere on the taxability for the said period and the amount being already
paid by the Appellant on this score. Further, on the aspect of limitation also, we
find that the impugned SCN dated 22-4-2013 relates to the period 2007 to 2012 by
invoking extended period of limitation whereas the Appellant has contended
that on the similar issue for period prior to 2007, the department has already
dropped the audit query on minimum billing taxability and hence the demand is
also time-barred for there is no change in the law relating to club and association
services during the interim period and the department cannot change its stand
on the same issue already decided. We find that the issue for minimum billing
charges was raised by the audit in the year 2008, but the same was dropped as
the department accepted the reply of the Appellant at that moment of time. Thus,
the Appellant had all the reasons to believe that such amounts would not be tax-
able under the service tax regime and hence the demand is also hit by limitation.
7. In view of the above discussions, the impugned orders are set aside
and the appeal filed by the appellant is allowed with consequential benefit, if
any.
(Operative portion of the order already pronounced in the open Court)

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2020 (37) G.S.T.L. 334 (Tri. - Kolkata)

IN THE CESTAT, EASTERN BENCH, KOLKATA
S/Shri P.K. Choudhary, Member (J) and Bijay Kumar, Member (T)
ACADEMY FOR PROFESSIONAL EXCELLENCE
Versus
COMMR. OF CGST & EX., HOWRAH
COMMR. OF CGST & EX.
Final Order No. 76925/KOL/2019, dated 22-10-2019 in Appeal No. ST/77668/2018
Learning Centres of University - University recognised by University
Grants Commission providing educational services and not carrying on any
business activity - Similar services carried on by assessee being identical ser-
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