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2021 (7) TMI 258 - HC - Service TaxLevy of service tax - Membership of Clubs and Association Service - HELD THAT:- This issue has been dealt with by the Supreme Court in STATE OF WEST BENGAL & ORS. VERSUS CALCUTTA CLUB LIMITED AND CHIEF COMMISSIONER OF CENTRAL EXCISE AND SERVICE & ORS. VERSUS M/S. RANCHI CLUB LTD. [2019 (10) TMI 160 - SUPREME COURT] which judgment the assessing authority did not have the benefit of, at the time when the impugned order-in-original was passed. The matter remitted to the file of the Assessing authority to be redone afresh - Petition allowed by way of remand.
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