Service tax Demand invalid if Different classification by Department during different times and stages

CESTAT, MUMBAI BENCH Royal Western India Turf Club Ltd. versus Commissioner of Service Tax, Mumbai-I Order Nos. A/498 to 500/2012/CSTB/CT Appeal Nos. ST/203,217 & 218 of 2010† May 22, 2012 ORDER P.R. Chandrasekharan, Technical Member There are three appeals which are taken up for consideration together as the issues involved are common. 2. The appellant, M/s. Royal Western India Turf Club Ltd. (Turf club, in short) is engaged in the activity of conducting horse racing. During the horse race, licensed book makers (bookies in short) accept bets from the public in the prem...