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2018 (6) TMI 1155 - AT - Service TaxClub and association service - amounts charged and collected by the appellants for providing various facilities, including bar, games, library, accommodation of guests, office members etc. for the period 01.10.2009 to 28.02.2011 - whether appellant liable to Service Tax or not? - CENVAT credit - Held that:- Hon’ble High court of Jharkhand in Ranchi Club Ltd. [2012 (6) TMI 636 - JHARKHAND HIGH COURT] has inter alia held that rendering service by club to its members is not taxable under the Finance Act, 1994. Impugned order is set aside and the appeal is allowed to the extent that the remaining demand of service tax with interest thereon and penalties imposed on that account will not sustain and are set aside - the appeal by the appellant for being allowed to avail cenvat credit will in consequence fail and is therefore rejected. Appeal allowed in part.
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