2015 (8) TMI 1396

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....R) for the respondent ORDER Per : M.V. Ravindran This appeal is directed against Order-in-Appeal No. III/VM/214/2010 dated 13/09/2010 passed by the Commissioner of Central Excise (Appeals), Pune III. 2. Heard both the sides and perused the records. The issue involved in this case is, whether the service provided by the appellant fall under the category of Club or Association Service or....

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....(zzze) of the Finance Act, 1994. 4. We find strong force in the contention raised by the learned counsel for the appellant that the issue is no more res integra inasmuch as the Hon'ble High Court of Jharkhand in the case of Ranchi Club Ltd. vs. Chief Commissioner of Central Excise & Service Tax 2012 (26) STR 401 has held that rendering of services by the club to its members is not taxable under....