2019 (5) TMI 1434

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.... filed by Revenue regarding non imposition of penalty. 2. Heard both sides and perused the records. 3. The issue in this case is whether the Federation of Andhra Pradesh Chamber of Commerce & Industry (FAPCCI) is liable to pay service tax on membership fee/subscription fee collected by them from their members during the period 01.10.2005 to 30.09.2008. Revenue is of the opinion that the amount so collected is chargeable to service tax under the head of "Club or Association Service" [(Section 65(25a) read with Section 65(105)(zzze)]. A show cause notice dated 08.04.2009 was issued to the appellant demanding service tax of Rs. 29,95,822/- including Education Cess and Secondary Higher Education Cess under the proviso to Section 73(1) of th....

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....been in force at all material times. (3) Notwithstanding anything contained in this Chapter, an application for the claim of refund of service tax shall be made within six months from the date on which the Finance Bill, 2011 receives the assent of the President." 5. He would submit that of the disputed period 01.10.2005 to 30.09.2008, the period upto 31.03.2008 is clearly covered by the retrospective amendment vide Section 96J. Therefore, the demand, interest and penalties up to this period need to be set aside in any case. As far as the period from 01.04.208 to 30.09.2008 is concerned, he would submit that Hon'ble High Court of Jharkhand in the case of Ranchi Club Limited vs. Chief Commissioner of Central Excise & Service Tax, Ranchi ....