9911796707
TMI Blog2019 (8) TMI 1184X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- The ratio laid down by High Court of Jharkhand in RANCHI CLUB LTD. VERSUS CHIEF COMMISSIONER OF CENTRAL EXCISE SERVICE TAX [ 2012 (6) TMI 636 - JHARKHAND HIGH COURT] and also by Hon ble High Court of Gujarat in SPORTS CLUB OF GUJARAT LTD VERSUS UNION OF INDIA 3 [ 2013 (7) TMI 510 - GUJARAT HIGH COURT] has not been stayed by the Hon ble Apex Court - It was held in the cases that Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its members such as Bar account collection charges, Bar sundry collection, Cards account collection charges, Bar dining collection charges, Guest House amenity charges etc. Ld. Consultant Shri S. Ramachandran appearing for the appellant placed reliance on the judgment of Hon ble High Court of Jharkhand in the case of Ranchi Club Ltd. Vs CCE ST Ranchi - 2012 (26) STR 401(Jhar.) and also the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... doctrine of mutuality were made out, hence the assessee was disentitled to claim for exemption. 3. Notwithstanding the assertion of the Ld.A.R, we find that the ratio laid down by High Court of Jharkhand in Ranchi Club (supra) and also by Hon ble High Court of Gujarat in Sports Club of Gujarat Vs UOI - 2013 (31) STR 645 (Guj.) has not been stayed by the Hon ble Apex Court. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
