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2015 (9) TMI 1032 - CESTAT AHMEDABAD

2015 (9) TMI 1032 - CESTAT AHMEDABAD - 2015 (40) S.T.R. 338 (Tri. - Ahmd.) - Levy of penalty - service tax with interest was paid before SCN - Commodity Exchange Services - Interpretation of taxable service - Levy of tax on admission fees and annual subscription charges - Held that:- Definition of Taxable Service does not specifically mention Admission Fees or Annual Subscription Fees and appellant harbored a view that service tax on these amounts is not payable under Section 65 (105) (zzzzg). A .....

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The Respondent : Shri S.K. Shukla, Authorised Representative Per : Mr. H.K. Thakur; This appeal has been filed by the appellant with respect to OIA No. 207/2013-STC-/SKS/COMMR-A-/AHD dated 03.10.2013/ 07.10.2013. 2. Sh. Jigar Shah (Advocate) appearing on behalf of the appellant argued that his clients are registered under Section 65 (105) (zzzzg) of the Finance Act, 1944 for paying Service Tax on the Services provided by them under Commodity Exchange Services. That appellant was under the bonafi .....

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