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2015 (8) TMI 954 - AT - Service TaxBusiness Auxiliary Service - Display of exhibitions - amount received from members and non-members of the Association / Chamber - Held that:- Appellant has received an amount from the members of the association as well as from non-members. We find strong force in the contention raised by the learned Counsel as regards the service tax liability on the amount received from the members, no tax liability arises and is covered by the judgement of Hon’ble High Court of Gujarat in the case of Karnavati Club Ltd (2009 (9) TMI 561 - GUJRAT HIGH COURT) and by the Hon’ble High Court of Jharkand in the case of Ranchi Club Ltd. (2012 (6) TMI 636 - Jharkhand High Court). To that extent appeal needs to be allowed and the impugned order needs to be set aside. Consequently the liability of interest and penalty also needs to be set aside; as the appellant is an association of Housing Industry and conducts various exhibitions for benefit of builders etc. who are members. - Decided in favor of assessee. As regards the demand raised on the amount received by the appellant from the non-members, the service tax liability does arise - While upholding the demand of service tax and interest, levy of penalty waived invoking the provisions of section 80 - Decided partly in favour of assessee.
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