2025-VIL-945-CESTAT-DEL-ST
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SERVICE TAX CESTAT Cases

Service Tax – Section 65(25aa) of Finance Act, 1944 – Payment of tax by mistake – Rejection of refund claim – Appellant is a club engaged in providing services of restaurant and accommodation to its members – Appellant filed refund claim on ground that it mistakenly paid an amount as service tax under “club or association’ services as defined under Section 65(25aa) of the Act, which was not payable on basis of principle of mutuality of interest – Assistant Commissioner rejected refund claim filed by Appellant – Commissioner (Appeals) dismissed appeal filed by Appellant – Whether Commissioner (Appeals) is justified in holding that Appellant is liable to pay service tax on services rendered by a club to its members – HELD – Only reason assigned by Commissioner (Appeals) for holding that Appellant was not entitled to refund of service tax already paid by it, is that Appellant was required to pay service tax in view of provisions of the Act – Definition of “club or association” contained in Section 65(25a) of the Act makes it plain that any person or body of persons providing services for a subscription or any other amount to its members would be within tax net – It is clear from aforesaid provision that companies and cooperative societies which are registered under respective Acts were not included in Service Tax net – Appellant was established under provisions of 1958 Act – the finding recorded by Commissioner (Appeals) that Appellant would be liable to pay service tax on services rendered by a club to its members is not correct – Impugned order passed by Commissioner (Appeals) set aside – the appeal is allowed
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