TMI Blog2018 (4) TMI 1671X X X X Extracts X X X X X X X X Extracts X X X X ..... ating the fact that the litigation was going on in respect of the tax liability on Renting of Immovable Property, there are no reasons to impose any penalty upon the appellant - while confirming the demand of service tax as also interest, penalties are set aside. CENVAT Credit - input service - Rent-a-Cab Service - Held that:- The issue decided in the case of INDIAN ADDITIVES LTD. VERSUS COMMIS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on ble High Court of Gujarat in the case of M/s. Sports Club of Gujartat Ltd. Vs Union of India reported in 2013 (31) S.T.R. 645 (Guj.) wherein by following the ratio laid down by the Hon ble Jharkhand High Court in the case of M/s.Ranchi Club Ltd., Vs Chief Commissioner of Central Excise Service Tax, Ranchi Zone reported in 2012 (26) S.T.R.401 (Jhar.) the said entry under the Club or Associati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arged an amount of ₹ 38,00,000/- under the category of Club or Association Service, which have been held to be ultra vires and in such a scenario, the deposits so made by them under Club or Association Service may be treated as having been made under Renting of Immovable Properties. 3. Inasmuch as, the appellant has discharged the tax liability from the date of assent of the President to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ennai); (ii) M/s. Fiem Industries Ltd. Vs Commissioner of Central Excise, Chennai-III reported in 2016 (43) S.T.R.470 (Tri.-Chennai); (iii) M/s. Easun MR Tap Changers Ltd. Vs Commissioner of Service Tax, LTU, Chennai vide Final Order No.41487/2017, dated 01.08.2017 in Appeal No.E/41310/2017; and (iv) M/s. Indian Additives Ltd., Vs Commissioner of Central Excise, Chennai vide Final Order N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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