2018 (7) TMI 693

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.... Shri A. Cletus, ADC (AR) ORDER Per Archana Wadhwa: After hearing both sides duly represented by Shri V S. Manoj, learned counsel for the appellant and Shri A. Cletus, ADC (AR) for the Revenue, we note that major part of the demand stands confirmed against the appellant under the category of "Club or Association Service", which have already been held to be not payable by the Hon'ble High ....

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.... the entire amount of service tax under the said category along with interest is paid in full within six months from the date on which the Finance Bill, 2012 received the assent of the President of India, no penalty would be leviable. 3. Inasmuch as, the appellant has discharged the tax liability from the date of assent of the President to the Finance Act, 2012 as also by appreciating the fact th....