2005 (5) TMI 2

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....nt, a "Social club" as "Mandap Keeper" and demanding service tax on the amounts collected by the appellant from their members for using the premises for marriage function. The contention of the appellant is that they are registered as "club" with the objective, inter alia, covering sports, recreational/past time facility by way of indoor/outdoor games and sports, maintenance of library, reading ro....

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....e High Court has held that a "Club" cannot be equated with "Mandap Keeper" and has struck down the demand of service tax. 2. Ld. DR reiterated the departmental view in the matter. 3. On a careful consideration of the submissions, we find that the judgment of this Bench rendered in the case of CCE v. Krishnapur Mutt (supra) and that of judgment rendered by Hon'ble High Court of Calcutta in th....