2019 (12) TMI 643

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..... GAL ORS. VERSUS CALCUTTA CLUB LIMITED AND CHIEF COMMISSIONER OF CENTRAL EXCISE AND SERVICE ORS. VERSUS M/S. RANCHI CLUB LTD. [ 2019 (10) TMI 160 - SUPREME COURT ] has held that the services rendered to the members of the club is not subject to levy of service tax as there is no service provider and service recipient relationship. Demand do not sustain - appeal allowed - decided in favor of appella .....

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..... Vs. Calcutta Club Ltd. reported in 2019 (10) TMI 160 (SC). It is submitted by him that the demand has been made for the services rendered by the club to its members. The Apex Court has held that the services rendered to the members of the club is not subject to levy of service tax as there is no service provider and service recipient relationship. 3. The ld. AR Shri S. Govindarajan appeared on beh .....

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