https://www.taxtmi.com/caselaws?id=294614 The Tribunal partly allowed the appeal by the Appellant, setting aside the demand for service tax and penalty imposed under section 78. The Tribunal ruled that amounts received before the introduction of service tax on Club and Association services were not subject to tax. Interest was, however, deemed payable on delayed service tax payments for certain memberships. The Tribunal held that the penalty could not be upheld due to the unsustainable service tax demand. 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 The Tribunal partly allowed the appeal by the Appellant, setting aside the demand for service tax and penalty imposed under section 78. The Tribunal ruled that amounts received before the introduction of service tax on Club and Association services were not subject to tax. Interest was, however, deemed payable on delayed service tax payments for certain memberships. The Tribunal held that the penalty could not be upheld due to the unsustainable service tax demand. Case-Laws Service Tax Thu, 25 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294614