2014 (6) TMI 34

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....T Per. Justice G. Raghuram :- We have heard the learned counsel for the appellant and learned DR for the respondent/Revenue Shri Amresh Jain. 2. Appeal is preferred against the adjudication order dated 25/02/08 passed by the learned Commissioner, Central Excise, Ludhiana confirming service tax demand of Rs. 70,47,618/- apart from interest and penalties as specified, for having provided 'Club or....

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....sted initiation of proceedings inter-alia claiming that since the services provided to its members by the appellant are covered by the principle of mutuality and would not amount to rendition of a taxable service by one person to another, there would be no liability to service tax. The contention was rejected and the proposed demand confirmed by the impugned adjudication order. 6. In light of the....