TMI Blog2015 (9) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... tosh Gupta, Advocate For The Respondent: Shri Alok Srivastava, Authorised Representat Per : Mr. P.K.Das; The appellant filed this application for early hearing of the appeal. After hearing both the sides, we find that the appeal may be decided at this stage. 2. After hearing both the sides and on perusal of records, we find that the demand of service tax was raised on the Advance Receipts from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... collected the membership fees from the member to promote club service which would clearly cover by the decision of Hon'ble Gujarat High Court. In view of that, the impugned order cannot be sustained and accordingly, it is set aside. The appeal filed by the appellant is allowed. The Early Hearing application is disposed of.
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