[Order per: ANIL CHOUDHARY]

The issue in these Appeals is whether the Appellant, which is an association of house owners (in group residential houses), registered under the Andhra Pradesh Societies Registration Act, 2001, are liable to pay service tax (2) on the amount of the contributions made by their members for their mutual benefit in the nature of maintenance charges, etc., during the period 01.04.2011 to 31.03.2016 under the category of “Club or Association services” as defined in Sec 65(25a) read with Sec 65(105)(zzze) of the Finance Act.

2. The Appellant was issued SCN dt.14.10.2016 by the Addl. Commissioner of Central Excise, Customs & Service Tax, Hyderabad invoking extended period of limitation, wherein it was, inter alia, alleged that:

i) The Appellant has been providing services as an association, to its members for a subscription or other amounts, which are the receipts of the Appellant during the relevant period;

ii) All receipts of the Appellant are towards the provision of services as an association to its members, and the same is reflected as incomes in the Income and Expenditure Statements in each financial year;

iii) In terms of Circular No.175/01/2014-ST dt.10.01.20