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2016 (9) TMI 1241 - AT - Service TaxClub or Association services - Commissioner (Appeals), Cochin set aside the Order-in-Original on the ground that M/s. National Club (respondent) is a Members club and not a Proprietary Club and in a members club there is no question of two sides i.e. Members and Club, both are same entity - Revenue submitted that the impugned order is not sustainable in law because the issue involved in the present case has not attained the finality. The judgment of the Hon’ble Jharkhand High Court at Ranchi and the Gujarat High Court at Ahmedabad relied upon by the Commissioner (Appeals) Cochin has been challenged before the Hon’ble Apex Court and the matter is still pending. During the pendency of the appeal before the Supreme Court, the orders passed by the Commissioner is in jeopardy and cannot be considered as precedent. Held that:- there is nothing wrong in the order passed by the Commissioner (Appeals) and we are not inclined to interfere in the same. - Decided against the Revenue
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