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2016 (4) TMI 113 - AT - Service TaxDemand of Service tax of ₹ 9.66 crores in respect of various services provided - Services falling under different heads - Appellant contended that its other division from where most of the services were provided i.e. CIRT, Pune has paid its service tax of ₹ 6.03 crores - Invoices produced by the assessee did not tally with the service tax paid by Pune, in the common balance sheet for the two and also there is no co-relation between ST 3 return and TR 6 challan - Held that:- it is not understandable that how the challans produced by the appellant would get reflected in the common balance sheet inasmuch as there is no provision in the balance sheet showing any payment of service tax on the basis of different categories or invoicewise etc. Similarly, the observations made by the adjudicating authority in respect of ST 3 return and TR 6 invoices not being co-related is vague observations without any further details as to how the two documents are not in consonance with each other. Ignoring the documentary evidence regarding services provided by CIRT, Pune and paid the service tax by same and making general observations in a legal matter cannot be appreciated. Therefore, the impugned order is set aside and the matter is remanded back. Demand of Service tax of around ₹ 3 crores - Business Auxiliary Service - Services provided to the member transport authorities inasmuch as they were providing services of finalization of Rate contract between the manufacturer vendor and the member transport authorities for which charging the fee from the manufacturer vendor - Held that:- as no fee is charged by the appellant from the member transport, the activity may not get covered under the category of “Business Auxiliary service”. Therefore, matter remanded back. Demand of Service tax of ₹ 12 lakh - Club and Association activity - Held that:- the issue is decided by the various High courts. By referring the judgment of Hon'ble High court of Jharkhand in the case of Ranchi Club Ltd vs. CCE [2012 (6) TMI 636 - Jharkhand High Court] and of Hon'ble High court of Gujarat in the case of Sports Club of Gujarat Ltd. vs. Union of India [ 2013 (7) TMI 510 - GUJARAT HIGH COURT], the matter is remanded back. - Appeal disposed of
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