2013 (8) TMI 124

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..... search and Development Activities - Revenue’s submission that the services rendered by assessee to their members would fall under the category of club or association service - Held that:- Major portion of the demand is hit by limitation as they have been regularly filing the returns and they were under a bonafide belief that they do not fall under the category of Club or Association – Since, the i .....

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..... e been imposed by the adjudicating authority and upheld by the first appellate authority on the ground that the appellant has not discharged the Service Tax liability under the category of Club or Association members. 3. Heard both sides and perused the records. 4. We find that the appellant in this case is an institution which has been registered under Society s Act for providing the services .....

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..... gistered under the Society s Act. It is his submission the services rendered by them to their members would fall under the category of club or association service. 6. After considering the submissions made by both sides, we find that the issue is not free from doubt, inasmuch as the exemption granted to the institutions, which are engaged in public services which are of charitable, political or .....

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