TMI Blog2011 (9) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... or to the date on which the relevant explanation was added to Section 65 of the Finance Act, 1994. Counsel has also been able to bring on record certain decisions which would go to support the plea of bona fide belief which the appellant is said to have maintained during the material period regarding liability to pay service tax under 'Club or Association Service'. The show-cause notice in question was issued after a lapse of three years since the relevant period. Prima facie , the appellant has made out a case against the demand of service tax on the ground of limitation. waiver of predeposit granted - ST/2610/2010 - 888/2011 - Dated:- 20-9-2011 - P G Chacko, M Veeraiyan, JJ. For Appellant: Mr K S Naveen Kumar and Mr. Ashok Deshpand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance Act, 2006, which is as under:- Explanation-For the purposes of this section, taxable service includes any taxable service provided or to be provided by any unincorporated association or body of persons to a member thereof, for cash, deferred payment or any other valuable consideration. Ld. Counsel has referred to the above explanation in the context of pleading limitation against the demand of tax. He submits that it has been the bona fide belief of the appellant that they were not liable to pay service tax under "Club or Association Service" prior to 1/5/2006. This belief, Counsel submits that, was, inter alia , based on Calcutta High Court's judgment in the case of Saturday Club Ltd. Vs. Asst. Commr., Service Tax Cell, Calcutta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of issue of the subject show-cause notice (6/10/2009). In this manner, ld. Counsel has made an endeavour to build up a case for the appellant on the ground of limitation. 2. We have heard the ld. Jt.CDR also, who has opposed the present application on the strength of the findings recorded in the impugned order. 3. After considering the submissions, we note that, though the assessee cannot be heard to say that they are not liable to pay service tax under 'Club or Association Service' today, they have been able to make out a prima facie case against the impugned demand of service tax on the ground of limitation. It is not in dispute that the show-cause notice was issued on the basis of an audit report which was prepared in 2008. There ..... X X X X Extracts X X X X X X X X Extracts X X X X
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