2014 (6) TMI 962

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....t and order dated 30th June, 2004 passed by Brother, Kalyan Jyoti Sengupta, J., as His Lordship then was. It is not in dispute that the writ petitioner-respondent, Dalhousie Institute, is a Club. A Club was not liable to pay service tax under the Service Tax Act, 1994. Mr. Bharadwaj, learned Advocate appearing for the appellant/Revenue has drawn our attention to an amendment with effect from 16....