2019 (2) TMI 1565

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....amanian, Advocate for the Appellant Shri. B. Balamurugan, AC (AR) for the Respondent ORDER Per Bench : The issue in dispute concerns service tax liability on the appellant in respect of membership fees collected for the period from 16.06.2005 to 31.03.2006. 2. The Department took the view that the service tax liability under "Membership of Club Service" would require to be discharged on s....

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.... Shri. B. Balamurugan appearing on behalf of the respondent opposes the appeal and supports the impugned Order. 5. Heard both sides and have gone through the facts. 6. We find that the Ld. Advocate is correct in his assertion that the matter is indeed no longer res integra. In the decision cited by him, the Tribunal, relying upon the ratio laid down by the Hon'ble High Court of Jharkhand in Ranc....