2017 (3) TMI 305

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..... nt is eligible for refund - refund allowed for all services except club / association services - appeal allowed - decided partly in favor of appellant. - ST/22221/2014-SM - A/30078/2017 - Dated:- 17-1-2017 - Ms. Sulekha Beevi, C.S., Member (Judicial) Shri Rahul Binani, C.A. for the Appellant. Shri Nagraj Naik, deputy Commissioner (AR) for the Respondent ORDER The above appeal .....

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..... ous services, the amount involved and the nexus of these input services with the output services. The learned consultant fairly conceded that the appellant is not eligible for refund of service tax paid for club/association service to the tune of ₹ 6,729/- as this service was availed for recreation purpose. He submitted that the appellant is not contesting the amount in respect of this servi .....

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..... 377; 28,959 Insurance Auxiliary Services ₹ 22,792 Club or Association Services ₹ 6,729 Total ₹ 7,17,213 3. The learned AR Shri Nagraj Naik reiterated the findings in the impugned order and also submitted that the appellant is not eligible for the re .....

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