2018 (3) TMI 632

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.... Shri A. Cletus, ADC (AR) - For the Respondent ORDER Per B. Ravichandran The appellant is aggrieved by the order dt. 13.05.2008 of Commissioner of Service Tax, Chennai. 2. The appellant is a club mainly involved in the business of running horse races in Chennai and Uthagamandalam. The issue involved in the present appeal relates to two issues of the appellant's liability to servic....

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.... providing space in the racecourse venue, it was submitted that they have provided earmarked space for business of the bookies. This is not business support. 4. The activities of the bookies are with reference to horse race which is a gaming activity. Even otherwise, the activity will not fall under the scope of BSS as the statutory definition deals with supporting the business or commerce of s....

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....ons of the Tribunal as well as High Courts. Reference can be made to the decision of Hon'ble Jharkhand High Court in the case of Ranchi Club Ltd. Vs CCE & ST - 2012 (26) STR 401 (Jhar.) and decision of Hon'ble Gujarat High Court in the case of Sports Club of Gujarat Ltd. Vs UOI - 2013 (31) STR 645 (Guj.). The main ratio followed in Ranchi Club Ltd. (supra) which is followed in various deci....