2018 (4) TMI 1933

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..... D VERSUS UNION OF INDIA 3 [ 2013 (7) TMI 510 - GUJARAT HIGH COURT] observed that Section 65 (25a), 65 (105)(zzze) and 66 are not applicable to the appellant as per the ratio laid down in the case of RANCHI CLUB LTD. VERSUS CHIEF COMMISSIONER OF CENTRAL EXCISE SERVICE TAX [ 2012 (6) TMI 636 - JHARKHAND HIGH COURT] where it was observed that the relationship between the club members and club b .....

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..... AD. 2. The appellant being a registered club, is providing various services to its members. On the services, the department has demanded the service tax, but, the Commissioner (Appeals) has allowed the claim of the appellant by observing that the services are based on the principle of mutuality. Being aggrieved, the department has filed the present appeal. 3. With this background, we have he .....

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