TMI Blog2015 (10) TMI 1582X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act, 1994 is hereby quashed and set aside to the extent the same seeks to invoke the provisions of section 65(105)(zzze) of the Finance Act qua the noticee therein. – Decided in partly in favour of assessee. - SPECIAL CIVIL APPLICATION NO.4171 of 2011 - - - Dated:- 30-9-2015 - MS. HARSHA DEVANI AND MR. A.G.URAIZEE, JJ MR PARESH M DAVE, ADVOCATE : FOR THE PETITIONER MR NIKUNT K RAVAL, STANDING COUNSEL : FOR THE RESPONDENT No.1 MR GAURANG H BHATT, SR. STANDING COUNSEL : FOR THE RESPONDENT No.2 - 3 JUDGMENT PER : MS. HARSHA DEVANI 1. By this petition under Article 226 of the Constitution of India, the petitioners have challenged the show-cause notices produced at Annexures H, J and I by the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recover service tax with interest and penalty for the period from July, 2005 onwards. Various contentions have been raised in the petition disputing the liability of the members of the petitioner Federation to pay service tax under the said provision. However, it is not necessary to enter into any discussion in respect thereof, in view of the following. 3. Mr. Paresh Dave, learned advocate for the petitioners has drawn the attention of the court to the impugned show-cause notice to point out that the same seeks to levy service tax under section 65(105)(zzze) of the Act in relation to the service provided to its members by the service provider and also seeks to levy service tax in respect of taxable service Sale of space or time for adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rat Ltd. v. Union of India (supra) as well as in the case of Green Environment Services Cooperative Society Limited v. Union of India, 2014 JX (Guj.) 970, wherein this court has followed its earlier decision and has set aside the order impugned therein, has not taken into consideration the said provision. It was further submitted that against the judgment of this court in the case of Sports Club of Gujarat Ltd. v. Union of India as well as in the case of Green Environment Services Cooperative Society Ltd. v. the Union of India (supra), the Union of India has preferred appeals before the Supreme Court, which are pending consideration. 5. The controversy involved in the present case lies in a very narrow compass, inasmuch as, the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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