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M/s Bombay Market Art Silk Co-op. Ltd Versus Commissioner, Central Excise & Service Tax, Surat-I

2015 (7) TMI 1042 - CESTAT AHMEDABAD

Levy 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. .....

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vable 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 o .....

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alongwith interest in respect of the other services are upheld and penalties are set aside - Decided in favour of assessee. - Appeal No.ST/11995/2013-DB; ST/MA(EXTN)/154412/2014 - Order No. A/10811 / 2015 - Dated:- 17-6-2015 - MR. P.K. DAS AND MR. P .....

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, registered under the Gujarat Co-operative Society Act, 1971. They were providing various services to their members. The Adjudicating authority confirmed the demand of Service Tax of ₹ 48,55,594.00 alongwith interest and imposed penalties unde .....

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Mandap Keeper services Rs.73,414.00 4 Renting of immovable property services Rs.4,79,367.00 Total:- Rs.50,05,006.00 2. The learned Advocate submits that they have already discharged the Service Tax of ₹ 1,49,412.00 out of ₹ 50,05,006.00 a .....

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rts Club of Gujarat Ltd Vs UoI- 2013 (31) STR 645 (Guj.). The demand of Service Tax on Sale of space for Advertisement is beyond the competency of the powers of the Central Government. The demand of Service Tax on Renting of Immovable Property Servic .....

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Renting of Immovable Property Services , and therefore, they are not contesting the demand of tax. It is submitted that the penalty should not be imposed on this issue. He relied upon the decision of Hon'ble Punjab & Haryana High Court in the .....

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e to pay tax on the other issues and therefore, penalty should be imposed on them. 4. We find that the 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 ta .....

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