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2012 (7) TMI 501 - CESTAT, AHMEDABADClub or association services – demand of service tax – Held that: - Rejection of the appellant’s appeal for a refund claim as per section 96J on the ground that the matter is pending before the Tribunal. It was submitted that the appeal filed by them against the rejection is pending with Commissioner (Appeals). Therefore no concern with service tax liability on subscription collected by the appellant from their members under club or association service. Business auxiliary service - collecting advertisement charges from manufacturers of medicines for publishing the details of the medicines manufactured in the "Chemist News" in monthly publication of the appellant – Held that:- The activity undertaken by the appellant cannot be considered as promotion or marketing or sale of goods produced AS details such as name of the company, name of the product, packing details, category, VAT payable, stocks price, retailer price, MRP and whether the price includes local tax or not are of use only to the chemists and druggists - the purpose is to help the members of the association to know the margins and also to ensure that by at correct price and get the proper margins in their business - mere publication of name of the company and the details explained above cannot amount to sale or promotion. Sale of space - it is quite clear that the activity undertaken by the appellant is nothing but sale of space - details of "Chemist News" submitted by them for the purpose of registration to support this submission that the monthly news is nothing but a newspaper - the service cannot be classified under business auxiliary service as the service is more specifically covered under the heading sale of space as the activity undertaken is only sale of space in monthly news - in favour of assessee.
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