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2014 (5) TMI 875 - AT - Service TaxWaiver of pre deposit - Demand of service tax - Mandap Keeper services provided to members - period April 2008 to September 2010 - Held that:- there is no dispute that the applicant collected the subscription charges from their members - Gujarat High Court in the case of Sports Club of Gujarat Ltd. (supra) declared that Section 65 (25a), Section 65 (105) (zzze) and Section 66 of the Finance (No.2) Act, 1994 as incorporated/amended by the Finance Act, 2005 to the extent that the said provisions purport to levy service tax in respect of services purportedly provided by the petitioner club to its members, to be ultra vires. - Following decision of Sports Club of Gujarat ltd. Vs UOI [2013 (7) TMI 510 - GUJARAT HIGH COURT] - Stay granted.
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