2016 (9) TMI 1366

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.... for the Appellant. Shri Mohd. Yusuf, AR, for the Respondent. ORDER [Order per : S.S Garg, Member (J)]. - The present appeal has been filed by the appellant against the impugned order passed by the Commissioner (Appeals) vide his order dated 12-3-2014 vide which the appellant's appeal has been rejected. Briefly the facts of the present case are that the appellant is a club registered unde....

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....t be two persons to provide and receive service. The Joint Commissioner vide his Order-in-Original dated 30-3-2010 confirmed the demand and aggrieved by the said order, the appellant filed appeal before the Commissioner who upheld the Order-in-Original and rejected the appeal of the appellant. Aggrieved by the said order the appellant has filed this appeal before the Tribunal along with stay appli....

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....s been settled in favour of the appellant by various decisions of the High Court and the Tribunal. In support of his submission, he relied upon the following authorities : (i)      Sports Club of Gujarat Ltd. v. Union of India reported in 2013 (31) S.T.R. 645 (Guj.) (ii)    Ranchi Club Ltd. v. CCE & ST, Ranchi Zone reported in 2012 (26) S.T.R. 401 (Jha....