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2009 (8) TMI 65 - HC - Service TaxConcept of mutuality – membership of club – Jurisdiction of high court to accept appeal - service tax on service provided by club to its members – CESTAT held that when the service is provided by a club to its members, it does not attract service tax – held that - determination of any question in relation to rate of duty or to the value of goods for the purpose of assessment and when it is decided by the CESTAT, appeal there against is provided to the Supreme Court under Section 35L(b) and no such appeal is permissible to the High Court – appeal dismissed on the ground of jurisdiction
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