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2018 (3) TMI 414 - AT - Service TaxClub Association Services - demand of service tax - Held that - reliance placed in the case of Ranchi Club Ltd. Versus Chief Commissioner of Central Excise & Service Tax 2012 (6) TMI 636 - Jharkhand High Court , where it was held that If the club even though a distinct legal entity is only acting as an agent for its members in matter of supply of various preparations to them no sale would be involved as the element of transfer would be completely absent - appeal allowed - decided in favor of appellant
The Appellate Tribunal CESTAT CHENNAI confirmed demand against appellants for Club Association Services. The issue is settled by various High Court decisions. Tribunal considered precedent decisions and allowed the appeals based on All India Management Association case. Impugned order set aside with consequential relief to appellants.
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