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2018 (4) TMI 841 - AT - Service TaxSponsorship service - reverse charge mechanism - Held that: - the services, in this case, provided by the appellant should appropriately classifiable under sponsorship service as defined under Section 65 (99) (a) of the Act - Since under such category of service, the service receiver is liable to pay Service Tax under reverse charge mechanism, the appellant being a service provider cannot be fastened with the service tax liability. Club or association service - appellant received the subscription of membership fees from its member during the period 01.04.2005 to 15.06.2005 - Held that: - club or association service defined under Section 65 (105) (zzze) was brought into the Service Tax net only with effect from 16.06.2005 - Since the services were provided by the appellant prior to such effective date, service Tax demand cannot be confirmed under that category of service. Sale of space for advertisement in print media - Held that: - sale of space for advertisement in print media is specifically excluded from the definition provided in Section 65 (105) (zzzm) of the Act - Service Tax demand under such category of service cannot be confirmed against the appellant. Non-payment of service tax - security deposit - membership fees - Held that: - the appellant submitted that since the membership fee and security deposit were not realised by the appellant, no service tax is required to be paid thereon. However, such aspects have not been dealt with by the authorities - appeal allowed by way of remand. Appeal disposed off.
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