CENTURY CLUB Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) THE further submissions of Sri Ravi Shankar is heard on behalf of the appellant.

(2.) THE correctness of the order of the Customs Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore dated 25 -8 -2008 passed in appeal No. ST/340/2007 , 2009 (13) S.T.R. 68 (Tri. -Bang.) is questioned in this appeal urging various grounds in support of the questions of law framed and prayed to set aside the impugned order by allowing the appeal answering the questions of law in favour of the appellant.

(3.) THE second ground of attack of the impugned order, by placing strong reliance upon Sections 65(25a) and 65(51) and Section 65(52) that the appellant club does not come within the definition of service rendered under any one of the above referred provisions of the Finance Act, 1994. Therefore it does fall within the definition of health and fitness service and club or association service. Therefore the show -cause notice issued by the Department under the provisions of Section 65(25a) of Finance Act is vitiated in law. Hence second question of law arises for consideration of this Court.