2023 (5) TMI 442

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..... MISSIONER OF CENTRAL EXCISE AND SERVICE ORS. VERSUS M/S. RANCHI CLUB LTD. [ 2019 (10) TMI 160 - SUPREME COURT] observed that the said decision deals with clubs which are incorporated but insofar as the present respondent is concerned, the same is an unregistered institution and is not incorporated under any provisions of law. With this observation, notice was issued in this case. Considering .....

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..... dent-club observed that service tax is not leviable when the club render service to their members taking it to be a case of service to oneself. However, levy of service tax on subscription fee of the members was upheld. The respondent s counsel contend that because of low tax effect, this statutory appeal do not deserve the consideration of this Court. However, we notice that this Court adverti .....

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