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2014 (11) TMI 467 - HC - Service TaxClub or Association service - Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in allowing appeal of the respondent with consequential relief by placing sole reliance on decision rendered by this Hon’ble Court in the case of Sports Club of Gujarat Ltd. v. Union of India reported in [2013 (7) TMI 510 - GUJARAT HIGH COURT] without recording comparative jurisdictional facts of both the cases and giving its finding thereon - Held that:- It is true that the decision of the Tribunal is somewhat brief and it would have been desirable if the Tribunal had given more elaborate facts in order to apply the ratio of the decision of this Court in case of Sports Club of Gujarat ltd. v. Union of India(supra). However, that by itself would not permit or atleast in facts of this case, to overturn the decision of the Tribunal when undisputably the facts are similar. As noted above, even in case of the present assessees, the notice issued was for levy of service tax on the service provided by a club to its members. - Decided against Revenue.
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