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2015 (10) TMI 1582 - HC - Service TaxChallenge the SCN issued for Levy of Service Tax service tax under section 65(105)(zzze) of the Finance Act, 1994 - Club and Association Service - Sale of space or time for advertisement – Held That:- Provisions of Section 65(105) (zzze) stand ultra vires and unconstitutional as decided in the case of Ranchi Club Ltd. v. Chief Commissioner of C.Ex. & S.T., Ranchi Zone [2012 (6) TMI 636 - Jharkhand High Court] – the petition partly succeeds and is accordingly allowed to the following extent. The impugned show-cause notice dated 3rd August, 2010 issued under section 73(1) of the Finance Act, 1994 is hereby quashed and set aside to the extent the same seeks to invoke the provisions of section 65(105)(zzze) of the Finance Act qua the noticee therein. – Decided in partly in favour of assessee.
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