TMI Blog2018 (9) TMI 1507X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Assistant Commissioner reported at 2006 (003) STR 311 (Calcutta) and in the case of Saturday Club Ltd. vs. Assistant Commissioner [2004 (6) TMI 11 - HIGH COURT CALCUTTA] has held that no service tax is attracted in respect of services rendered to the members of the club - demand set aside. CENVAT Credit - duty paying invoices - non-original documents - Held that:- Inasmuch as there is no dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alling under the category of Club or Association Services . Demand to the extent of ₹ 61,52,207/- (Rs. Sixty one lacs fifty two thousand two hundred seven Only) stands confirmed against the appellant on the allegations that they have not discharged their service tax liability on full value of said services, which demand is proposed upon scrutiny of their membership register. 3. Without g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Supreme Court when the Revenue s appeal was rejected by the Hon ble Supreme Court on 26.04.2004. To the same effect is the decision of Hon ble Patna High Court in the case of Commissioner of Income Tax vs. Ranchi Club Ltd., reported at 1992 (1) PLJR 252 (Pat.) as also by the Hon ble Jharkhand High Court in the case of Ranchi Club Ltd. vs. Chief Commissioner reported at 2012 (26) STR 401 (Jhar. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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