2018 (6) TMI 1155

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..... credit - Held that:- Hon’ble High court of Jharkhand in Ranchi Club Ltd. [2012 (6) TMI 636 - JHARKHAND HIGH COURT] has inter alia held that rendering service by club to its members is not taxable under the Finance Act, 1994. Impugned order is set aside and the appeal is allowed to the extent that the remaining demand of service tax with interest thereon and penalties imposed on that account wi .....

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..... 28.02.2011. The adjudication order dt. 12.03.2012 confirming the demand of ₹ 17,36,984/- with interest thereon and imposition of penalties was modified by the Commissioner (Appeals) vide his impugned order No.187/2012 dt. 29.11.2013 set aside the demand in respect of (a) Bar Income (b) Bar Liquor (c) Chamber Firewood and (d) Chamber Boarding, however upheld the remaining portion of the origi .....

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..... e by club to its members is not taxable under the Finance Act, 1994. So also, in the case of Sports Club of Gujarat Ltd. cited supra, the Gujarat High Court has ruled Section 65 (25a), Section 65 (105) (zzze) and Section 66 of the Finance Act, 1994 to be ultra vires to the extent that the said provisions purport to levy service tax in respect of services provided by the club to its members. The ra .....

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