TMI Blog2020 (3) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- The issue herein is squarely covered in favour of the appellant/assessee by Hon ble Supreme Court in the case of STATE OF WEST BENGAL ORS. VERSUS CALCUTTA CLUB LIMITED AND CHIEF COMMISSIONER OF CENTRAL EXCISE AND SERVICE ORS. VERSUS M/S. RANCHI CLUB LTD. [ 2019 (10) TMI 160 - SUPREME COURT] and also by the Hon ble Jharkhand High Court in the case of RANCHI CLUB LTD. VERSUS CHIEF C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ER Heard the parties. 2. As with the consent of the parties, we have also taken the Revenue s cross Appeal arising out of the common impugned order, which is fixed day after tomorrow being Appeal No. ST/947/2009. 3. The issue involved in this appeal by the assessee is whether the appellant is liable to pay Service Tax on advance entrance/enrollment fee collected from prospective member ..... X X X X Extracts X X X X X X X X Extracts X X X X
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