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2022 (9) TMI 562 - AT - Service TaxLevy of service tax - Club Membership services or not - providing infrastructural support services to the two caterers for running their catering business inside the club premises - HELD THAT:- The issue related to taxability of Club Membership was under litigation before various forums. Finally, the hon’ble Supreme court in the case of CALCUTTA CLUB LTD [2019 (10) TMI 160 - SUPREME COURT] the larger bench has decided the issue - Though the issue is settled as per the Hon’ble Supreme Court judgment, each case has to be re-considered applying the judgment of the hon’ble Supreme Court viz-a-viz the facts of each case. The present issue needs to be reconsidered by the adjudicating authority on the basis of the law laid down by the Hon’ble Supreme Court vis-à-vis facts of each case therefore, the impugned order is set aside and matter remanded to the adjudicating authority for passing a fresh order - appeal allowed by way of remand.
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