TMI Blog2015 (7) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the Appellants are a Co-operative Society, 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 under various Sections of Finance Act, 1994. The details of the services and the demand of tax are as u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 594.00, It is submitted that the demand of tax under the category of Club or Association Services is not sustainable in view of the decision of Hon'ble Gujarat High Court in the case of Sports 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 Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay 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 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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