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2015 (9) TMI 260

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..... Pvt. Ltd. , a Star New channel entity, under an agreement dated 12.10.2006 between MCCS and the appellant whereunder the appellant assigned to MCCS the right to hold the entire copyright vested, contingent or future, in all media, all rights of action and all other rights of whatever nature in and to the products and the service of the appellant in the program "Yog Yatra", which included a right .....

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..... 4, Service Tax Appeal No. 50998 of 2014 - Stay Order No. 52235/2015 - Dated:- 13-7-2015 - G Raghuram, President And R K Singh, Member (T),JJ. For the Appellant : Shri Manish Gaur, Adv. For the Respondent : Shri Amresh Jain, AR ORDER Per: G Raghuram: The appellant/assessee is M/s Patanjali Yogpeeth Trust, Hardwar. The appeal is preferred against the adjudication order dated .....

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..... time. On demise of optee, possession of the cottage reverts to the appellant. 3. ₹ 22,412/- is a demand attributable to Renting of Immovable Property whereby the appellant rented its property to another corporate entity M/s Vedic Broadcasting Ltd. At this stage of the proceedings, ld. Counsel for the appellant does not contest the liability on this account i.e. to the extent of ₹ 22 .....

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..... y between a Club or Association and its members spelt out in several judgments, including Ranchi Club Ltd. vs. C.C.E. -2012 (26) STR 401 (Jhar.); Sports Club of Gujarat Ltd. v. UOI -2013 (31) STR 645 Guj.) and FICCI. Vs. C.S.T., Delhi -2014 - TIOL -701 - CESTAT -Del., the appellant is seen to have made out a strong prima facie case for grant of waiver on the quantum of the confirmed demand. 6 .....

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..... d of ₹ 10,55,273/-. As earlier recorded, Counsel for the appellant does not at this stage, contest liability to ₹ 22,412/- on the demand relating to renting of immovable property. 7. On the aforesaid analyses, the appellant shall remit ₹ 22,22,412/-within four weeks from today and report compliance by 3.9.2015. Stay application is accordingly disposed of. - - TaxTMI - TMIT .....

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