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C.P. Club Ltd Versus Commissioner of Central Excise, Nagpur

2015 (6) TMI 196 - CESTAT MUMBAI

Demand of the service tax - club or Association services - Held that:- High Court of Gujarat in the case of Sports Club of India Special [2013 (7) TMI 510 - GUJARAT HIGH COURT] wherein their Lordships have struck down the provisions of section 65(25A .....

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of the decisions will squarely apply in this case and in the favour of the appellant. - decided in favour of assessee. - Appeal No.ST/323/10-Mum - Dated:- 11-3-2015 - M V Ravindran, Member (J) And P R Chandrasekharan, Member (T),JJ. For the Appellant .....

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assistance of the learned departmental representative we perused the file and find that the appeal could be disposed of even in the absence of any representation from the appellant. Accordingly we take up the appeal for disposal. 3. The relevant fac .....

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facilities and services for consideration of monetary amounts. During the scrutiny of records it was noticed that the appellant did not discharge service tax liability on the amounts received towards the entrance fees, subscription from members, mis .....

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tax liability directing them to show cause as to why the amount should not be recovered from them along with interest and penalties be imposed. The appellant contested the show cause notice on merits by submitting that the tax liability does not ari .....

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the appellant. The adjudicating authority confirmed the demand and also imposed penalties and demanded interest on the amount of service tax liability confirmed. 4. We perused the grounds of appeal taken by the appellant in the memorandum of the appe .....

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e taxable. The appellants also relied upon various case laws for this proposition. 5. Learned departmental representative would reiterate the findings of the adjudicating authority. 6. We have considered the submissions made by the revenue and the pe .....

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outset without going into the detailed merits of the case, we find that the issue involved in this case is directly covered by the judgement of Honourable High Court of Gujarat in the case of Sports Club of India Special Civil Application No. 13654,1 .....

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