2018 (11) TMI 1211

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....al) Ms. S. Yogalakshmi & Shri. M. Karthikeyan, Advocates for the Appellant Shri. K. Veerabhadra Reddy, JC (AR) for the Respondent ORDER Per P. Dinesha : The facts of the case are that M/s. Tuticorin Gymkhana Club, the appellants herein are providing recreational services under the category of "Club or Association Services". They are providing these services to its members for a cons....

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....Cause Notice culminated in the Order-in-Original dated 31.12.2015 wherein the demand, interest and penalties were confirmed, except penalty under Section 78 of the Act. On appeal against the Order-in-Original, the appellant having not met with success, is in appeal before this forum by this appeal. 3. Heard Ms. S. Yogalakshmi and Shri. M. Karthikeyan, Advocates for the appellant and Shri. K. Ve....

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....(Guj.) has held that there cannot be any demand in respect of Club and Association Service up to 30.06.2012. We find that in the case on hand, the demand (of short payment) relates to the period 2008-09 (second half) to 2010-11 and therefore, the ratio decidendi of the Order of this Bench (supra) is squarely applicable. Following the same, we hold that the demand on short payment on the Club and A....

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.... year thereby making an excess payment. This, according to the appellant, covers the tax liability and therefore the demand raised allegedly on account of differential service tax of Rs. 31,445/- would not be there. For the above reasons, we are of the view that this issue requires fresh adjudication in the light of the appellant's explanation supported by its income and expenditure statement and ....