TMI Blog2022 (9) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... nally, the hon ble Supreme court in the case of CALCUTTA CLUB LTD [ 2019 (10) TMI 160 - SUPREME COURT] the larger bench has decided the issue - Though the issue is settled as per the Hon ble Supreme Court judgment, each case has to be re-considered applying the judgment of the hon ble Supreme Court viz-a-viz the facts of each case. The present issue needs to be reconsidered by the adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis. As per these contracts, for running the business of canteen, the caterers are allowed to use the fully equipped kitchen along with all the machines and equipments, the Cascade restaurant, splash coffee shop, food court, new glass restaurant, the banquet hall, the fountain lawn party area, the Portrico, children park party, etc along with all the facilities like the air conditioning, electr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax on the income earned from services provided to these caterers. 02. Shri Bishan Shah with Ms. Kiran Tahelani, learned chartered accountant appearing on behalf of the appellant at the outset submits that on the issue of taxability of Membership of Club or Association Service, the same is settled by the larger bench of Hon ble Supreme Court in the case of STATE OF WEST BENGAL VS. CALCU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the records. We find that the issue related to taxability of Club Membership was under litigation before various forums. Finally, the hon ble Supreme court in the case of CALCUTTA CLUB LTD (supra) the larger bench has decided the issue. We are of the view that though the issue is settled as per the Hon ble Supreme Court judgment, each case has to be re-considered applying the judgment of the ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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