2015 (11) TMI 1602

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.... tax liability of Rs. 1,11,73,501/- towards "Club or Association service" rendered during the period 1-10-2008 to 31-3-2013 as per the proviso to Section 23(1) of the Finance Act, 1994 in addition interest under Section 75 and penalties under Sections 77 & 78 were also demanded/imposed. 2. The fact of the case is that the appellant has an industrial association for the mining industry and registered under the Society Registration Act, 1860. The activity of the appellant is including safeguards/promotes/handles the problems of various mine owners/exporters who mine manganese/iron ore. The aims and objects of the appellant are listed in Regulation 3 of its Rules and Regulations. The membership for the association is open to any minera....

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....s not sustainable. He further submits that the appellant is not disputing the service tax liability after 1st July, 2012, that is a post introduction of negative list regime. It is his submission that with effect from 1st July, 2012, they started paying service tax in routine after obtaining the service tax registration. The Adjudicating Authority, despite pointing out this serious discrepancy in the reply to the show cause notice, has not reduced the service tax liability for the period 1st July, 2012 to 31st March, 2013. 4. Shri A.K. Goswami, ld. Addl. Commissioner (AR) appearing on behalf of the respondent reiterates the findings of the impugned order. 5. We have carefully considered the submissions made by both the sides....