2020 (5) TMI 200

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..... RANCHI CLUB LTD. [ 2019 (10) TMI 160 - SUPREME COURT ] , it is held that there was no difference in the provisions of service tax levy in respect of Club and Association Service for the period prior to 01.07.2012 and subsequent to 01.07.2012. Therefore, the appellant are entitled for the said claim of refund. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.70113 of 20 .....

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..... 18/-. On perusal of record, we note that learned Commissioner (Appeals) has taken into consideration the revised definition with effect from 01.07.2012 and distinguished the provisions of law after 01.07.2012 from the earlier regime and held that service tax was leviable on Club and Association Service during the period of dispute and therefore refund was not applicable. We note that learned Consu .....

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..... rs club in the incorporated form. Relying on the Hon ble Supreme Court s above stated ruling, we hold that there was no difference in the provisions of service tax levy in respect of Club and Association Service for the period prior to 01.07.2012 and subsequent to 01.07.2012. Therefore, the appellant are entitled for the said claim of refund. We, therefore, set aside the impugned order and al .....

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