2016 (9) TMI 1366

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....uf, 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 under Travancore Cochin Literary, Scientific ....

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....ervice. 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 application. Since the issue involved in the p....

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....y 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 (Jhar.) (iii)   Joint Commercial Tax Off....