TMI Blog2016 (11) TMI 1355X X X X Extracts X X X X X X X X Extracts X X X X ..... as GTA services we find that significant amount already stands deposited. Considering overall demand, we are of the view that the amounts already deposited would suffice for the purpose of hearing the present appeals. We waive the requirement of the balance amount of service tax demanded, interest thereon and on the penalty till the disposal of the appeal - stay granted - Appeal No.ST/53183-53187/2014-CU(DB) - FINAL ORDER NO. 54740-54744/2016-CU(DB) - Dated:- 3-11-2016 - Ms. Archana Wadhwa, Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri Manish Gaur, Advocate for the Appellant Shri Govind Dixit, DR for the Respondent Per V. Padmanabhan: Five different Stay applications along with five appeals hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub Association service On membership fee 2007-2012 1,41,68,987/- 2 Renting of immovable property service On rental income booked 2007-2012 15,21,941/- 12,87,807 5,20,31/-(interest) 3 Health Club fitness service On income pertaining to yoga camps received from local organizing committees 2007-2009 60,172 4 Development Supply of Content service On royalty income from grant of audio and visual copy right 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en 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 demand an amount of service tax to the extent of 12.84 lakhs already stands paid. Hence he prays for waiver of the balance service tax as well as interest and penalty. 1.3. Ld. DR of pursuing the above submission argued that Revenue is in appeal against the decisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... over Yog Sandesh magazine. His submission is that the IPR services at the relevant time did not cover copyright and hence 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 GTA services On expenses booked 'freight' 2007-2012 69,39,661/- 41,98,485/ 2,000/- (interest) 3 BSS On income from infrastructure charges 2011-12 98,880/- 98,880/- 1,01,612/- (interest) Total 91,60,995/- 50,65,435/- 1,91,265/- (interest) 5.1 Out of the total demand of ₹ 91.6 lakhs, an amount of ₹ 69.39 lakhs pertains to demand in GTA services. Out of this an amount of ₹ 41.98 lakhs already stands paid. Furt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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