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2020 (2) TMI 1615 - HC - Service TaxRecovery of service tax dues - Club and association services - doctrine of mutuality - service rendered during the period between 01.04.2015 to 31.03.2016 - Section 73(2) of the Finance Act, 1994 - HELD THAT:- The issue, as to whether the petitioner has liable to pay the service tax or not is now covered by a decision of the Hon'ble Supreme 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]. For earlier periods between 01.10.2008 and 31.01.2014 and between 01.02.2014 and 31.03.2015, an order has been passed by this Court in M/S OOTACAMUND CLUB VERSUS THE ADDITIONAL COMMISSIONER, O/O. THE COMMISSIONER, CENTRAL EXCISE, CUSTOMS & SERVICE TAX [2020 (1) TMI 198 - MADRAS HIGH COURT] following the decision of the Hon'ble Supreme Court in the case of State of West Bengal and others Vs Calcutta Club Ltd and Chief Commissioner of Central Excise and Service Tax and Another Vs Ranchi Club Ltd. - it was held that from 2005 onwards, the Finance Act of 1994 does not purport to levy service tax on members’ clubs in the incorporated form. Petition allowed.
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