2016 (12) TMI 99

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....pondent ORDER The Revenue is in appeal against the order passed by the Commissioner (Appeals-III), Central Excise, Pune-III dated 30.01.2012. 2.  Brief facts of the case are that M/s Royal Connaught Boat Club were issued a show cause notice for not paying service tax on the proportionate amount of one-time fee recovered against lifetime membership, permanent membership & corporate me....

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....corporate members were for the service to be provided in the future and the value of the same is taxable in terms of Section 67 of that of the Finance Act. 3.   It is seen that the show cause notice has been issued for service tax liability on the one-time fee recovered from the members prior to 16.06.2005 under the category of club and association service which became taxable w.e.f. ....