2019 (2) TMI 1795

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....or Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER On matter being called, nobody appeared on behalf of the appellant. Further from the records we note that the notice of hearing sent to the appellant stands received back by the Postal Authorities with remarks "unable to trace". Accordingly, we have gone through the impugned orders and have heard learned....

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....nder the category of "Club or Association Services" and the appellant is required to pay Service Tax on the same. 4. Accordingly, proceedings were initiated against them by way of issuance of a Show Cause Notice dated 21/10/2013 raising demand of Service Tax amounting to Rs. 2,37,009/- for the period 01/04/2008 to 31/03/2012 i.e. by invoking the extending period of limitation. 5. The Show Ca....

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....a propriety club and as such the declaration of law by the Jharkhand High Court would not be applicable to them. 7. The appellant also assailed the demand on the point of limitation by submitting that there was no suppression on their part and the issue involved was a bona-fide legal issue of interpretation. The Commissioner (Appeals) did not agree with the said plea of the assessee and upheld ....