Case Law Details
Case Name : M/s DLF Recreational Foundation Ltd. Vs CST, New Delhi (CESTAT Delhi)
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
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Gujarat High Court in Sports Club of Gujarat Limited, as the relevant provisions (namely section 62 (25a), Section 65 (105)(zzze) and Section 66 of the Act), to the extent these provisions purport to levy service tax in respect of services provided by a club of association to its members is declared ultra vires, we hold that there are no operative legislative provisions of the Act legitimising the levy and collection of service tax from the appellants, for providing Club or association service, in so far as these relate to any services provided to members of these appellants.
1. The appellant ...
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OFFHAND
It is an extremely sad commentary that despite the judicial view having been mostly in favor of ‘assessed’ , the disputant, the Revenue has, disgustingly, yet to realize and concede the correct position in law, in line therewith. Imperative to urge, to the end of a successful outcome, NOW, -sooner than later or never !
For independent but well-reasoned thoughts, and viewpoints shared, on the strength of logic and common sense, relying heavily on ‘common law’ principles , suggest to go through the valuable material placed and freely available in public domain, for simple asking of it !