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2022 (2) TMI 735 - HC - Service TaxRecovery of service tax - services provided by the petitioner under the category of clubs/associations - period between April 2016 to June 2017 - HELD THAT:- Though the petitioner is required to file a reply to the statement of demand and participate in the adjudication mechanism prescribed under the Finance Act, 1994, this Court is of the view that the issue is covered against the revenue in terms of the decision of the Hon'ble Supreme Court in State of West Bengal Vs. Calcutta Club Limited [2019 (10) TMI 160 - SUPREME COURT] which has been followed by this Court in the petitioner's own case M/S. OOTACAMUND CLUB VERSUS THE ASSISTANT COMMISSIONER OF CENTRAL GST & CENTRAL EXCISE, COONOOR [2020 (2) TMI 1615 - MADRAS HIGH COURT]. Since the issue is covered in favour of the petitioner, no useful purpose will be served in relegating the petitioner to file reply to the statement of demand - Petition allowed.
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