9911796707
TMI Blog2016 (11) TMI 1355X X X X Extracts X X X X X X X X Extracts X X X X ..... emanded against the following five business entities: Sl.No. Appellant Service Tax 1 Divya Yog Mandir Trust Rs.1,58,63,323/- 2 Yog Sandesh Rs.3,34,915/- 3 Divya Yog Sadhna Rs.32,02,296/- 4 Div a Prakashan Rs.3,65,542/- 5 Div a Pharrnacy Rs.91,60,995/- 2. The DGCEI initiated investigations against five business entities listed above din alleged service tax violations which culminated in the issue of show cause notice dated 19.10.2012 in which various service tax amounts stand demanded individually against all of them, under various categories. The present stay applications stand filed for setting aside the demand of service tax, interest and penalty demanded in the impugned order. 1) Divya Yog Mandir Trust 1.1 Service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax is liable to be set aside. Service tax to the extent of Rs. 15 lakhs have been demanded under printing of immovable property services on the rental income booked by the trust. Out of these, an amount of Rs. 12.87 lakhs along with interest of Rs. 5.2 lakhs already has been paid. Smaller amount of service tax also have been demanded in health group and fitness services on the income collected on organizing yoga camps, on the royalty income from copyright relating to grant of audio and visual rights and also GTA services and IPR services. His submission is that out of the total demand of about 1.58 crores, the demand pertaining to club and association services to the extent of 1.41 lakhs is liable to be set aside. Out of the total balance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce this demand is liable to be set aside. 3. Divya Yog Sadhna SI.No Service Issue Period Service Tax Amount Already deposited 1. GTA services On expenses booked as 'freight' 2007-2012 81,27,855/- 8,338/- & 5,418/- (interest) 2 IPR service On royalty income from grant of copyright for production of CD/DVD of yoga programs 2007-2010 30,74,441/- Total 32,02,296/- 8,338/- & 5,418/- (interest) 3.1 The Ld. Advocate submits that service tax demand to the extent of Rs. 30.74 lakhs out of the total demand of Rs. 32.02 lakhs pertains to the demand of royalty income from grant of copyright. Since copyright is not part of the IPR services during the relevant time this demand is liable to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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