2013 (8) TMI 124

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....aiver of Service Tax of Rs.19,27,109/-, interest thereof and the penalties under Sections 77 and 78 of Finance Act, 1994. 2. The above said amount is confirmed and penalties have been imposed by the adjudicating authority and upheld by the first appellate authority on the ground that the appellant has not discharged the Service Tax liability under the category of Club or Association members. 3. ....

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....r the category of Club or Association. 5. Ld.D.R., on the other hand, would submit that the activities of the appellant cannot be considered charitable, though they may be registered under the Society's Act. It is his submission the services rendered by them to their members would fall under the category of club or association service. 6. After considering the submissions made by both sides, we ....