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2017 (1) TMI 167 - CESTAT MUMBAIRectification of mistake - We have, after due deliberation in the order, held that M/s Gondwana Club is not liable to tax as provider of 'club or association service' on the payments received from its members under various heads. Our order also makes it clear that the tax collected on receipts from catering contractors is to be treated as proper discharge of tax liability notwithstanding the payment having been made under the category of 'club or association service'. We have also held that the entire amount paid by the contractors, attributed to any head of expense, is to be adopted as taxable value. The proper officer shall compute the tax liability and any consequential relief arising therefrom. Penalty amount under section 78 of the Finance Act, 1944 is upheld - penalty under section 76 is set aside. Application of ROM allowed.
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