2017 (8) TMI 635

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....ndent ORDER Per: SS GARG The present appeal is directed against the impugned order dated 4.8.2009 passed by the Commissioner (A) wherein the Commissioner (A) has upheld the Order-in-Original and rejected the appeal of the appellant. 2. Briefly the facts of the case are that the appellants were registered as service providers under the category 'Business Auxiliary Service'. They were en....

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.... interest and penalty. The original authority confirmed the same with interest and penalty. Aggrieved by the Order-in-Original, the appellant filed appeal before the Commissioner (A) on the ground that the expenses incurred towards enrollment fee is purely in the nature of commercial expediency and it is directly related to the promotion of business of the company. Learned Commissioner (A) after c....

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....at a different place and the club is situated in Bangalore and the appellant has not brought any evidence to prove that the club has been used for promotion of business of the company. In this regard, it is relevant to reproduce the findings of the Commissioner (A). "I have carefully gone through the facts of the case and submissions. It is a fact that appellants were engaged in doing the work ....

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....mbers of people play golf and it is meant for development of Golf activities in Karnataka. Just because some dignitaries are gathered there, it does not mean that the membership is taken with an intention to expand business only is not the correct finding. Again, this bill is only for Membership and not for conducting any events or other advertising programmes. Under this, I hold that appellants w....