2023 (6) TMI 1326

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.... (Judicial) And Hon'ble Mr. Pullela Nageswara Rao, Member(Technical) For the Appellant : Mr. K. S. Ravi Shankar, Sr. Advocate and Mr. K. S. Naveen Kumar And Advocate For the Respondent : Mr. Dyamappa Airani, AR] ORDER These four appeals are filed against respective Orders-in-Appeal, since issue involved is common, these are all taken up together for hearing and disposal. 2. Briefly state....

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....rders, they preferred appeals before the learned Commissioner (A) who in turn rejected their appeals. Hence, the present appeals. 3. The learned Senior Counsel for the appellant submits that in their own case, this Tribunal granted relief to them for the period 1.10.2007 to 30.9.2008 by setting aside the order confirming the service tax demands on the advances received from the applicants for mem....

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....vice Tax on the fees paid by the members to the club is no more res integra covered by the judgment of the Hon'ble Supreme Court in the case of State of West Bengal & Ors. Vs. Calcutta Club Association: 2019 (29) GSTL 545 (SC). 5. The learned AR for the Revenue reiterated the findings of the learned Commissioner(A). 6. Heard both sides and perused the records. 7. The common issue involved in al....