9911796707
TMI Blog2019 (2) TMI 1795X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court s decision in the case of Ranchi Club Ltd. Versus Commissioner of Customs, Central Excise Service Tax, Ranchi Zone Others [ 2012 (6) TMI 636 - JHARKHAND HIGH COURT ] and contended that the Club Association Service has been held to be ultra-vires by the Hon ble High Court - The Appellate Authority distinguished the said decision of the Hon ble High Court of Jharkhand by observing that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bona-fide belief that the activity is not taxable, the entire figures were collected by the Revenue from the records maintained by the assessee. The demand is hopelessly barred by limitation - Appeal allowed - decided in favor of appellant. - Mrs. Archana Wadhwa, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Absent on Call, for Appellant Shri Sandeep Kumar Singh, Deputy Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing run by them, it was found that they were providing swimming pool facilities to their members on monthly subscriptions ranging from ₹ 1,000/- to ₹ 3,000/-, for which the receipts were also being issued, as token of received amount. Revenue entertained a view that such an activity of the assessee leads to providing service under the category of Club or Association Services and the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hand) and contended that the Club Association Service has been held to be ultra-vires by the Hon ble High Court. The Appellate Authority distinguished the said decision of the Hon ble High Court of Jharkhand by observing that the Club before the High Court was Member s Club whereas the appellant in the present case is running a propriety club and as such the declaration of law by the Jharkhand Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
