2018 (8) TMI 1590

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....pellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent. ORDER Per Madhu Mohan Damodhar All these four appeals relating to the same appellant and involving common issues are therefore taken up for common disposal. 2. The appellant functions under the Ministry of Commerce and are engaged in the export promotion of handloom items. They were providing various services to their me....

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....or the demands relating to the period on or after 01.07.2012, they are not pressing their case in respect of related demands under Membership of Clubs or Associations services. However, in respect of the prior period, Ld. Advocate points out that they are covered by the decisions of the Tribunal in the case of Cosmopolitan Club and Others in Final Order No. 40366-40385/2018 dated 06.02.2018, where....

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....Final Orders dated 06.02.2018 (supra) cited by the Ld. Advocate, relying on the judgment of the Hon'ble High Court of Jharkhand in the case of Ranchi Club Ltd. Vs. CCE & ST - 2012 (26) STR 401 (Jhar.) and of the Hon'ble High Court of Gujarat in the case of Sports Club of Gujarat Vs. UOI - 2013 (31) STR 645 (Guj.), has held that for the period up to 30.06.2012, there cannot be any service tax liabi....