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TMI Blog2018 (8) TMI 1590X X X X Extracts X X X X X X X X Extracts X X X X ..... y, JC (AR) for the Respondent. ORDER Per Madhu Mohan Damodhar All these four appeals relating to the same appellant and involving common issues are therefore taken up for common disposal. 2. The appellant functions under the Ministry of Commerce and are engaged in the export promotion of handloom items. They were providing various services to their members on receipt of admission fee and oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after 01.07.2012, they are not pressing their case in respect of related demands under Membership of Clubs or Associations services. However, in respect of the prior period, Ld. Advocate points out that they are covered by the decisions of the Tribunal in the case of Cosmopolitan Club and Others in Final Order No. 40366-40385/2018 dated 06.02.2018, wherein it has been held that there can be no se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Ld. Advocate, relying on the judgment of the Hon'ble High Court of Jharkhand in the case of Ranchi Club Ltd. Vs. CCE & ST - 2012 (26) STR 401 (Jhar.) and of the Hon'ble High Court of Gujarat in the case of Sports Club of Gujarat Vs. UOI - 2013 (31) STR 645 (Guj.), has held that for the period up to 30.06.2012, there cannot be any service tax liability on the amounts collected by the clubs/associ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in litigation and was only lead to rest by the High Court judgments relied upon supra. So also in respect of Renting of Immovable Property services, provided by the appellants were under the mistaken assumption that there would be no tax liability on the ground that they had rented their own premises to the Council. This being so, we find that suppression or mis-statement etc., with an intention ..... X X X X Extracts X X X X X X X X Extracts X X X X
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