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2017 (8) TMI 1284 - CESTAT KOLKATAClub or Association Services - service charges collected by assessee under the head subscription, affiliation fees, young leader forum - Held that: - Section 96J was introduced inserted in the Finance Act, 2011 w.e.f. 08.04.2011 where the services were services were brought under clutches of the Service Tax. Prior to which the Service Tax was not applicable - In the instant case, the period in dispute (16.06.2005 to 31.03.2008) is prior to the introduction of Section 96J. When it is so, then the Service Tax is not applicable in the instant case - appeal allowed. Renting of immovable property services for the period 01.06.2007 to 31.12.2007 - penalty - Held that: - an identical issue has come up before the Tribunal in the case of Arora Products vs Addl. Commissioner of Central Excise, [2008 (3) TMI 343 - HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR], wherein it was observed that on combined reading of provisions of Sections 11A(2B) and 2(C) of the Central Excise Act, 1944 and in view of the fact that duty leviable has already been deposited prior to the show cause notice, no penalty could be imposed under Section 11AC - appeal allowed. Convention/sponsorship charges for the period 18.04.2006 to 31.12.2007 - reverse charge mechanism - Held that: - in the impugned order no discussion has been made regarding the nature of the charges. When it is so, then we set aside the impugned order in this regard and remand the matter to the adjudicating authority to decide the issue de novo - matter on remand. Mandap Keeper's Services for the period 01.10.2002 to 31.12.2007 - penalty - Held that: - the demand was paid before the issuance of the show cause notice - penalty set aside - appeal allowed. Appeal allowed in part and part matter on remand.
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