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2016 (11) TMI 1355 - CESTAT NEW DELHI

2016 (11) TMI 1355 - CESTAT NEW DELHI - TMI - Waiver of pre-deposit - Club Association service - Renting of immovable property service - Health Club fitness service - Development & Supply of Content service - GTA service - IPR service - Held that: - prima facie, the demand made in club and association services to the tune of ₹ 1.41 crores is covered by decision of Hon'ble High Court of Gujarat in the case of Sports Club of Gujarat Ltd, Vs. UOI [2013 (7) TMI 510 - GUJARAT HIGH COURT], in fa .....

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/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 have been filed against the order in original 25.02.2014 passed by the Commissioner Central Excise Meerut. In the impugned order service tax has been demanded against .....

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f 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 tax has been demanded under various services as follows: Sl. No Service Issue Period Service Tax Amount Already deposited 1 Club 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 & .....

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t) 1 .2. The submission of the Ld. Advocate appearing on behalf of the applicants is that bulk of the service tax demand is made under club and association services. His submission is that the levy of service tax on these services has been held to be ultra vires in the decision of the Hon'ble High Court of Gujarat in the case of Sports Club of Gujarat Ltd, Vs. UOI-2013 (31) STR 645 (Guj). Several other decisions of the Hon'ble High Court and the Tribunal have taken the same view. Consequ .....

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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 s .....

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der, Ld. Advocate submits that the demand made in club and association services is entirely pertaining to the amounts collected from members and no such amount pertains to non members. 2. Yog Sandesh Sl.No. Service Issue Period Service Tax Amount Already de deposited 1. GTA services On expenses booked as freight' 2007-2012 3,668/- 6,86/- & 3,40/-(interest) 2 IPR service On royalty income from grant of copyright over Yog Sandesh Magazine 2007-2010 3,31,247/- Total 3,34,915/- 6,86/- & .....

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;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 ₹ 30.74 lakhs out of the total demand of ₹ 32.02 lakhs pertains to the demand of royalty income from grant of copyright. Since copyright is not part of the IPR services during th .....

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