No evidence to prove collection of charges for providing Club or Association Services to members: CESTAT quashes service tax demand on Punjab Cricket Association [Read Order]

By Antony Berli - On September 19, 2023 4:00 pm - 2 mins read
No- evidence - prove -collection - charges - providing- Club - Association- Services - members-CESTAT - service- tax -demand - Punjab -Cricket- Association-TAXSCAN

The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal allowed the appeal by the Punjab Cricket Association (PCA) for exemption of service tax for the Club or Association like services rendered by them to its members as the Commissioner of Central Excise (CCE) (the respondent) could not provide sufficient evidence to support…

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