2014 (11) TMI 753

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..... . Muralidharan, Supdt.-AR ORDER Per Pradip Kumar Das: After hearing both sides and on perusal of the records, we find that the demand of tax along with interest and penalty were confirmed on the applicant for rendering 'Club or Association Service' during the period Jun.'05 to Mar.'10 and Apr.'10 to Mar.11. 2. The learned Counsel on behalf of the applicant submits that the Hon'ble Jharkhand Hi .....

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..... . The learned Authorised Representative also submits that the Revenue already filed appeal before the Hon'ble Supreme Court against the order of the Hon'ble Gujarat High Court. 4. Prima facie, we find that the Hon'ble Gujarat High Court and the Hon'ble Jharkhand High Court decided this issue in favour of the assessee. In view of that, we waive the pre-deposit of tax along with interest and penalt .....

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