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2020 (5) TMI 200 - CESTAT ALLAHABADRefund of service tax paid - Club or Association Service - period from January, 2013 to July, 2014 - HELD THAT:- Relying on the Hon’ble Supreme Court’s ruling in STATE OF WEST BENGAL & ORS. VERSUS CALCUTTA CLUB LIMITED AND CHIEF COMMISSIONER OF CENTRAL EXCISE AND SERVICE & ORS. VERSUS M/S. RANCHI CLUB LTD. [2019 (10) TMI 160 - SUPREME COURT], it is held that there was no difference in the provisions of service tax levy in respect of Club and Association Service for the period prior to 01.07.2012 and subsequent to 01.07.2012. Therefore, the appellant are entitled for the said claim of refund. Appeal allowed - decided in favor of appellant.
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