2017 (2) TMI 899

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..... s, for the Appellant. ORDER In this appeal, the revenue is aggrieved by the decision of CESTAT which upheld the contentions of the respondents that they were not rendering any taxable services. The respondent is a club and inter alia allows its space especially its "Mandap Keeper" on hire for functions to its members. 2. The relevant facts are that the Assistant Commissioner of Service Tax .....

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..... g out Mandap Keeper on hire to outsiders besides its members. This contention in the opinion of the court is unfounded. The show cause notice was premised upon the hire out of Mandap Keeper to the members of the respondent club. 3. In the circumstances, in the absence of a finding based upon allegations in the show cause notice such a contention cannot be countenanced. Otherwise it seems to .....

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