2020 (5) TMI 200

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....lant Shri Anupam Kumar Tiwari, Authorised Representative for the Respondent ORDER PER: ANIL G. SHAKKARWAR After hearing both the sides duly represented by Shri Harbir Singh learned Advocate appearing on behalf of appellant and Shri Anupam Kumar Tiwari learned Authorised Representative appearing on behalf of revenue, we note that the dispute in the present appeal is with respect to rejection o....

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....stion as to whether there was any difference made in the provisions of levy of service tax of Club and Association with effect from 01.07.2012 After analyzing the provisions of law Hon'ble Supreme Court have held in para 82 as follows:- "it may be assumed that the Legislature has continued with the pre-2012 scheme of not taxing members' clubs when they are in the incorporated form". Further, th....