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TMI Blog2015 (12) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... ments regarding the credit availed. It is also submitted that the issue of limitation was not considered. In view thereof, the matter is remanded to the primary adjudicating authority for de novo adjudication in the light of the recent judgement regarding the issue whether the services rendered by a Club to its members is liable to levy of service tax and also if taxable whether the appellant is e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16.6.2005 to 30.6.2010 alleging that appellants are providing taxable services as defined under section 65(105) (zzze) of Finance Act, 1994. The notice finalized in the order which confirmed the demand. Being aggrieved appellants filed appeal and the Commissioner (Appeals) vide order dated 31.12.2013 upheld the same. Hence this appeal. 2. On behalf of the appellant the contention raised was tw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther adjustment of the said credit the net demand would be ₹ 96,376/- only. They have deposited tax alongwith interest on 9.7.2010, and that the Commissioner (Appeals) failed to consider this aspect and has not given adjustment of credit. 3. Learned DR defended the impugned order and held that service provided by the Stainless Club or associates to its members is chargeable to service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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