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2018 (8) TMI 1590 - AT - Service TaxMembership of Clubs or Associations Services - Renting of Immovable Property Service - periods from 01.10.2005 to March 2013 - Held that:- This Bench in M/S. COSMOPOLITAN CLUB VERSUS CCE & ST, MADURAI [2018 (2) TMI 1052 - CESTAT CHENNAI], has held that for the period up to 30.06.2012, there cannot be any service tax liability on the amounts collected by the clubs/associations from its members under various categories of members - there cannot be any demand in respect of Clubs and Association service up to 30.06.2012 - the demand for the period from 01.07.2012 will sustain. Renting of Immovable Property service - Held that:- They very much fall within the taxable category and hence the appellants cannot escape tax liability on these services - demand sustain. Penalty - Held that:- The issue of taxability under Clubs and Association services was mired in litigation and was only lead to rest by the High Court judgments - also in respect of Renting of Immovable Property services, provided by the appellants were under the mistaken assumption that there would be no tax liability on the ground that they had rented their own premises to the Council - intent to evade cannot be alleged on appellants - penalty do not sustain. Appeal allowed in part.
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