2015 (6) TMI 196

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..... ed against order in original number 08/2010/C dated 27/01/2010. 2. When the matter was called out none appeared on behalf of the appellant. With the assistance of the learned departmental representative we perused the file and find that the appeal could be disposed of even in the absence of any representation from the appellant. Accordingly we take up the appeal for disposal. 3. The relevant fac .....

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..... why the amount should not be recovered from them along with interest and penalties be imposed. The appellant contested the show cause notice on merits by submitting that the tax liability does not arise on them, the show cause notices blatantly time barred and that they were under bona fide belief regarding the liability to pay service tax on these amounts collected by them. The adjudicating autho .....

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..... perused the records. The demand of the service tax in this case is based on the ground that appellants having provided taxable service under the category of club or Association services have not discharged the service tax liability properly. 7. At the outset without going into the detailed merits of the case, we find that the issue involved in this case is directly covered by the judgement of Ho .....

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