https://www.taxtmi.com/caselaws?id=347226 Service tax could not be levied on club or association services for a period before the charging provision came into force, so that demand was unsustainable. Penalty was also set aside where tax had already been deposited before issue of the show cause notice, reflecting the settled position under the pre-notice payment provisions. The demand relating to convention or sponsorship charges was remanded because the adjudication order did not examine the nature of the receipts or their taxability. Penalty on mandap keeper services was cancelled on the same pre-notice payment basis, leaving only a partial remand for fresh adjudication. en-us Wed, 23 Aug 2017 00:00:00 +0530 Thu, 31 Aug 2017 07:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347226 Service tax could not be levied on club or association services for a period before the charging provision came into force, so that demand was unsustainable. Penalty was also set aside where tax had already been deposited before issue of the show cause notice, reflecting the settled position under the pre-notice payment provisions. The demand relating to convention or sponsorship charges was remanded because the adjudication order did not examine the nature of the receipts or their taxability. Penalty on mandap keeper services was cancelled on the same pre-notice payment basis, leaving only a partial remand for fresh adjudication. Case-Laws Service Tax Wed, 23 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347226