https://www.taxtmi.com/caselaws?id=294614 Receipts under a concluded club membership arrangement entered into before 16/06/2005 could not be subjected to service tax on a proportionate basis after the levy on club and association services commenced, so the pre-levy demand was unsustainable. Tax admittedly paid late on Junior, NRI and one corporate membership receipt attracted interest because the payment default was established. Penalty under section 78 could not survive once the principal demand on pre-levy receipts failed on merits, so the penalty was set aside. en-us Thu, 25 Jul 2019 00:00:00 +0530 Fri, 23 Apr 2021 21:02:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294614 Receipts under a concluded club membership arrangement entered into before 16/06/2005 could not be subjected to service tax on a proportionate basis after the levy on club and association services commenced, so the pre-levy demand was unsustainable. Tax admittedly paid late on Junior, NRI and one corporate membership receipt attracted interest because the payment default was established. Penalty under section 78 could not survive once the principal demand on pre-levy receipts failed on merits, so the penalty was set aside. Case-Laws Service Tax Thu, 25 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294614