TMI Blog2017 (1) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... on receipts from catering contractors is to be treated as proper discharge of tax liability notwithstanding the payment having been made under the category of 'club or association service'. We have also held that the entire amount paid by the contractors, attributed to any head of expense, is to be adopted as taxable value. The proper officer shall compute the tax liability and any consequential r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 8,81,396/-. ii. setting aside the penalty under section 76 and iii. restricting the demand under the category of 'business support service' to the re-computed amount ₹ 2,46,004/-. 2. It was further stated by the applicant that, in para 2 of the order while narrating the facts relating to the disputes, the payment of tax of ₹ 3,93,301/- received from caterers has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if any, on delayed payment shall be determined and paid. Penalty under section 78 of Finance Act, 1994 is also modified to the amount of tax that is confirmed. Penalty under section 77 of Finance Act, 1994 is upheld. is not sufficiently clear enough to benefit them with consequential relief with alacrity. 4. We have, after due deliberation in the order, held that M/s Gondwana Club is not l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having been made under the category of 'club or association service'. We have also held that the entire amount paid by the contractors, attributed to any head of expense, is to be adopted as taxable value. The proper officer shall compute the tax liability and any consequential relief arising therefrom. 6. In our order we also have made it clear that the penalty amount under section 78 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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