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2023 (9) TMI 76 - CESTAT CHANDIGARHNon-discharge of Service Tax - receiving payments like registration fees, entrance fees, annual subscription and charges for provision of additional facilities like billiards, swimming pool, lawn tennis, accommodation from its members - demand alongwith interest and penalty - HELD THAT:- The Revenue has not adduced any evidence to demonstrate that the appellants have collected the charges for providing any services to the members. They have submitted that only a few members, who are in the category of “associated members‟ are only charged. In the facts and circumstances of the case, it is not established with evidence that the appellants are rendering any particular service that is taxable. PCA are registered under the Society Registration Act, the appellants are not liable to pay service tax under the heading “Club or Association Service” - impugned order cannot be sustained - appeal allowed.
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