2017 (1) TMI 167

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent (A.R.), Respondent Per: C J Mathew: The appeal of M/s Gondwana Club was decided on 4^th March 2016. Applicant contends that the specific pronouncements made in court after hearing both sides are not reflected in the order as issued, viz., i. refund of service tax of Rs. 24,36,697/- paid during investigation under the category of 'club or association service' and interest there....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....esis in the apprehension that paragraph 13 of the order, i.e., '13. Accordingly, the impugned order is set aside to the extent that receipts from members and on recoveries from staff is sought to be taxed. The liability already paid is confirmed as due discharge of tax on receipts from catering contractors for rendering 'support service of business or commerce'. Interest, if any, on del....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....side. We make it clear, even at the risk of stating the obvious, that it follows therefrom that appellant is entitled to consequential relief subject to provisions of the statute governing grant of refund. 5. Our order also makes it clear that the tax collected on receipts from catering contractors is to be treated as proper discharge of tax liability notwithstanding the payment having been mad....