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2018 (9) TMI 1507 - AT - Service TaxLiability of Service Tax - Club or Association Services - Held that:- The Club Services have been held to be ultra vires and not liable to service tax by various decisions of the High Courts - The Hon’ble Calcutta High Court in the case of Dalhousie Institute vs. Assistant Commissioner reported at 2006 (003) STR 311 (Calcutta) and in the case of Saturday Club Ltd. vs. Assistant Commissioner [2004 (6) TMI 11 - HIGH COURT CALCUTTA] has held that no service tax is attracted in respect of services rendered to the members of the club - demand set aside. CENVAT Credit - duty paying invoices - non-original documents - Held that:- Inasmuch as there is no dispute about the receipt of input services as also by taking note of the fact that there was no liability of appellant to pay the service tax, there is no justification for confirmation of the said demand. Appeal allowed - decided in favor of appellant.
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