Debangsu Basak, J. - (1.) The first petitioner is members' club. The petitioners seek a declaration that, the first petitioner is not a "club or association" within the meaning of Chapter-V of the Finance Act, 1994 as amended by the Finance Act, 2005 and, therefore, is not liable to pay Service Tax under such Act.
(2.) Learned Senior Advocate appearing for the petitioners submits that, the first petitioner is similarly situated and circumstanced as that of the writ petitioner in WP No. 534 of 2006 (Bengal Rowing Club v. Commissioner of Service Tax, Kolkata and Ors.). He submits that, the petitioners herein are entitled to similar relief.
(3.) The respondents are represented.;