2019 (7) TMI 1141 - AT - Service Tax

CENVAT Credit - input services - health club and fitness centre service - principle of doctrine of mutuality - HELD THAT - The issue that whether as per doctrine of mutuality the appellant is not liable to pay service tax pending before the Larger Bench of Hon ble Supreme Court in case CHIEF COMMISSIONER VERSUS RANCHI CLUB LTD. 2017 (12) TMI 1716 - SC ORDER . Accordingly, no purpose will be served to keep this appeal pending before this Tribunal. The appeal is allowed by way of remand to the adjudicating authority with a direction to decide afresh.

Summary

The Appellate Tribunal CESTAT AHMEDABAD ruled on whether the appellant is liable to pay service tax on health club and fitness centre services. The appellant argued that the service is not under the doctrine of mutuality. The Tribunal allowed the appeal and remanded the case for fresh decision based on the outcome of a pending case before the Larger Bench of the Supreme Court.