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2015 (7) TMI 1042 - AT - Service TaxLevy of penalty Renting of Immovable Property Service - Demand of service tax - Club or Association Service - Held that:- Demand of Service Tax on ‘Club or Association Service’ is not sustainable in view of the decision of Hon'ble Gujarat High Court. The demand of tax on the other issues, the Appellants are not contesting the demand of tax, as they have already paid. Considering the facts and circumstances of the case, and the amount involved, we find that the tax on ‘Renting of Immovable Property Service’ was imposed on the basis of retrospective amendment. Hon'ble Delhi High Court struck down the levy, which was retrospectively amended by the notification. Taking into consideration overall facts and circumstances of the case and as the Appellant already paid the tax, we find that it is appropriate to waive the imposition of penalties. - demand of Service Tax on ‘Club or Association Service’ alongwith interest and penalty is set aside. The demand of Service Tax alongwith interest in respect of the other services are upheld and penalties are set aside - Decided in favour of assessee.
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