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TMI Blog2020 (3) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... Services is subject to levy of service tax is decided by the Hon ble Apex Court in the case of 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] in favour of the assessee. The Commissioner (Appeals) has observed that the issue whether the refund claim is hit by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent ORDER Per Smt. Sulekha Beevi C.S: On behalf of the appellant, the learned counsel Shri S. Muthuvenkataraman submitted that the issue pertains to the payment of service tax of Club or Association Services. The said issue is settled by the decision of the Hon ble Supreme Court in the case of State of West Bengal Ors. Vs. Calcutta Club Ltd., and Chief Commissioner of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m is hit by the bar of unjust enrichment. 2. The learned Authorised Representative for the Revenue Ms. T. Ushadevi, DC (AR) appeared for the department. She supported the findings in the impugned order. 3. Heard both sides. 4. On perusal of the records as well as the decision placed before us, we find that the issue as to whether Club or Association Services is subject to levy of s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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