2008 (10) TMI 575

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....ppellant. Ms. Joy Kumari Chander, JCDR, for the Respondent. ORDER The appellant is required to pre-deposit Rs. 89,51,189/- in terms of the Order-in-Original No. 4/2008-Adjn. (Service Tax) dated 18-3-2008. It is alleged against the appellant that they had evaded Service Tax under the heading of 'Club or Association'. The appellant is a club and they are rendering various services to the me....

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....E.L.T. 437 (Cal.) and that of Dalhousie Institute v. Asst. Commissioner, Service Tax Cell - 2006 (3) S.T.R. 311 (Cal.) = 2005 (180) E.L.T. 18 (Cal.). The learned counsel submits that these judgments cited are not distinguishable. The principal laid down is that when the services are rendered to their own members within their own premises, then they are not liable for Service Tax. The learned advoc....

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....e heard both sides. 5. We notice that the issue is contentious one and the judgments cited by the learned counsel have been clearly distinguished in the impugned order. Prima facie, the citations pertain to 'Mandap Keeper' services, while in the present case the category is 'Club or Association'. The appellant is a 'Club or Association' and there is possibility of they being covered under the s....