9911796707
TMI Blog2015 (1) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per: B S V Murthy: After going through the records and conducting investigations, a show-cause notice was issued to the appellant. In the show-cause notice, it was stated that the appellant had failed to pay service tax on sale of space or time for advertisement, renting of immovable property service during the period 1.5.2006 to 31.3.2010 and 1.6.2007 to 31.3.2010 respectively. Further, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not liable to tax. Except licensing or permitting the use of vacant land for erection and putting up hoardings, no sale of space is involved. 2.1 Regarding demand under renting of immovable property service, it was submitted that the amount includes amounts received for various warehouse and godown and other hire charges, ground hire charges for matches and practice, service contract receipts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of scores during the cricket matches but the same was also used for other functions for displaying of programmes and other items. In such cases the appellants paid service tax under the category of 'Mandap Keeper Service' and therefore CENVAT credit was admissible. He submits that CENVAT credit has been denied on the ground that CENVAT credit has been used for club or association service. Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 35,00,000/- (Rupees Thirty Five Lakhs Only) as pre-deposit within eight weeks and reports compliance on 30.6.2014 , the same would be sufficient for hearing the appeal. Accordingly, appellant is directed to deposit this amount and report compliance on 30.6.2014. Subject to compliance with the above requirement, the requirement of pre- deposit of balance dues are waived and stay against recove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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