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2018 (8) TMI 1904 - AT - Service TaxClub or Association Services - demand alongwith interest and penalties - extended period of limitation - HELD THAT:- The issue is no more res integra and stands decided by various decisions of the High Courts vide which the “Club Services” were held to be ultra vires. Reference can be made to the Hon’ble Gujarat High Court decision in the case of SPORTS CLUB OF GUJARAT LTD VERSUS UNION OF INDIA & 3 [ 2013 (7) TMI 510 - GUJARAT HIGH COURT ]. Appeal allowed - decided in favor of appellant.
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