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TMI Blog2015 (8) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon’ble High Court of Jharkand in the case of Ranchi Club Ltd. (2012 (6) TMI 636 - Jharkhand High Court). To that extent appeal needs to be allowed and the impugned order needs to be set aside. Consequently the liability of interest and penalty also needs to be set aside; as the appellant is an association of Housing Industry and conducts various exhibitions for benefit of builders etc. who are members. - Decided in favor of assessee. As regards the demand raised on the amount received by the appellant from the non-members, the service tax liability does arise - While upholding the demand of service tax and interest, levy of penalty waived invoking the provisions of section 80 - Decided partly in favour of assessee. - Appeal No. ST/115/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest but set aside the penalties imposed on the ground that the appellant has paid the service tax liability and there is no malafide intention as the services were rendered when the services had just been introduced of service tax liability on the Business Auxiliary Service. 4. Learned C.A. would draw our attention to the facts of the case and submit that the entire issue is demand of service tax liability under the category of Business Auxiliary Service which were rendered during Oct 2004 to December 2004 is time barred as the show-cause notice is issued on 23.08.2006. On merits it is the submission that appellant has conducted the Exhibition for their members as well as non-members. It is his submission that the amount collected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n ble High Court of Gujarat in the case of Karnavati Club Ltd (supra) and by the Hon ble High Court of Jharkand in the case of Ranchi Club Ltd. (supra). To that extent we hold that the appeal needs to be allowed and the impugned order needs to be set aside and we do so. Consequently the liability of interest and penalty also needs to be set aside; as the appellant is an association of Housing Industry and conducts various exhibitions for benefit of builders etc. who are members. 6.2 As regards the demand raised on the amount received by the appellant from the non-members we find that the service tax liability does arise. On a specific query from the Bench, the learned C.A. draws our attention to the fact that service tax liability on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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