TMI Blog2018 (9) TMI 1583X X X X Extracts X X X X X X X X Extracts X X X X ..... s not exigible to service tax - Demand set aside. Penalty - Renting of Immovable Property Services (RIS) - period June 2007 to March 2010 - demand of Service Tax - Held that:- It is submitted that the same issue was under serious litigation before various judicial forums and, therefore, it was too premature to say that there was any service element. The law, as amended from 01.06.2007, till the further amendment by the Finance Act, 2010, saw multiple litigation - penalty set aside. Membership of Club or Association Service (MCA) - period June 2005 to May 2010 - demand of service tax - Held that:- The association is not liable to pay service tax since there is no service provider and service recipient; it is only on mutuality concept t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07) June 2007 to March 2010 3. Membership of Club or Association Service (MCA) June 2005 to May 2010 4. Business Support Services (BSS) April 2006 to May 2009 5. Convention Services (CS) March 2007 to May 2007 6. Management Consultant Services (MCS) February 2006 to April 2007 2. We have heard Shri J. Shankar Raman, Ld. Advocate, for the appellant and Shri Arjun Raghavendra, Ld. Department Representative, for the Revenue. 3.1 With regard to the service at Sl. No. 1 of the table above, it was su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e definition of taxable service. He humbly prayed that the demand of service tax on Advertisement charges collected by them may be set aside. 3.2 Per contra , the learned DR supported the findings of the lower authorities. 3.3 Section 65(105)(zzzm) of the Finance Act, 1994 defines service in relation to sale of space or time for advertisement in any manner, but the same would not include sale of space for advertisement in print media and sale of time slots by a Broadcasting Agency or an organization, which was amended w.e.f. 01.06.2007, whereby print media was modified to include newspaper and book . The Revenue has mainly relied on the statement of one of the employees of the appellant to fasten the liability, which statement, acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advertisement Services and, therefore, the same is not exigible to service tax. The demand, therefore, confirmed by the learned Commissioner (Appeals), is set aside on this count. 4. With regard to Sl. No. 2 of the table above, it is submitted that the same issue was under serious litigation before various judicial forums and, therefore, it was too premature to say that there was any service element. The law, as amended from 01.06.2007, till the further amendment by the Finance Act, 2010, saw multiple litigations, but, however, the learned Counsel submits that he is not pressing for the demand at the moment while he pleads for deletion of penalty. 5.1 With regard to service at Sl. No. 3 in the above table, the learned Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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