TMI Blog2015 (4) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... electricity charges, etc - First appellate authority has decided in favor of assessee - Revenue in appeal before the Apex Court against the decision of Hon'ble High Court of Jharkhand in the case of Ranchi Club Ltd. (2012 (6) TMI 636 - Jharkhand High Court). Held that:- the appellate authority's order is correct for more than one reasons. Firstly, we find that the first appellate auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amounts paid by them "under protest" - Decided against Revenue. - Appeal No. ST/87100/13 & ST/89910/13 - - - Dated:- 20-1-2015 - M. V. Ravindran, Member (J) And P. R. Chandrasekharan, Member (T),JJ. For the Appellant : Shri K S Mishra, Addl. Comm (AR) For the Respondent : Shri Pankaj Mishra, CA ORDER Per: M V Ravindran: 1. These two appeals are disposed of by a common ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are utilised by the respondent to maintain and administer the buildings. The respondent was under belief that they are supposed to pay the tax; discharged the service tax liability under protest . Subsequently they field a refund claim before the adjudicating authority, who rejected the same after following due process of law. The first appellate authority relying upon the judgment of the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013 (31) STR 645 (Guj) wherein the definition itself was struck down as ultra virus. He also relied upon the recent judgement of this Tribunal in the case of Tanhee Heights Co-operative Housing Society Ltd. and others vide final order No. A/1800-1803/14/CSTB/C-I dated 18/12/2014 in the same proposition. 6. We find that the appellate authority's order is correct for more than one reasons. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Bench in the case of Tanhee Heights Co-operative Housing Society Ltd. wherein we have considered all the judgements on the issue and held that the issue is no more res integra and the association and members cannot be separated. In view of the foregoing, we hold that the first appellate authority is correct in coming to the conclusion the orders in original need to be set aside and the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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