2015 (4) TMI 745

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..... ishra, CA ORDER Per: M V Ravindran: 1. These two appeals are disposed of by a common order as they are raising the same question of law and on the same set of facts for different periods. 2. Heard both sides and perused the records. 3. On perusal of the records, it transpires that the Revenue is aggrieved by the impugned orders on the ground that the first appellate authority has held in favo .....

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..... e process of law. The first appellate authority relying upon the judgment of the Hon'ble High Court of Jharkhand in the case of Ranchi Club Ltd. vs. CCE - 2012 (26) STR 401 (JHAR)  setting aside the orders-in-original and allowed the refund claim. 4. Learned DR submits that the inference as to services provided by the respondent does not fall under the club or association services, and t .....

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..... 6. We find that the appellate authority's order is correct for more than one reasons. Firstly, we find that the first appellate authority has correctly followed the law has been laid down by the Hon'ble High Court of Jharkhand in the case of Ranchi Club Ltd. (supra). Secondly, we find that the findings recorded by the first appellate authority that there is no mutuality of interest in th .....

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