Tribunal requires Rs. 35,00,000 pre-deposit for appeal. CENVAT credit allowed for LED beyond cricket.

The Tribunal directed the appellant to deposit Rs. 35,00,000/- as a pre-deposit for hearing the appeal, with a waiver on the balance dues and a stay against recovery during the appeal. The Tribunal opined that the CENVAT credit availed on the LED Score Board should be allowed if the LED was used for various functions beyond displaying scores during cricket matches, even if it was used for club or association service. Compliance with the pre-deposit requirement within eight weeks would result in a waiver of the balance dues and a stay against recovery during the appeal process.

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Issues:
1. Failure to pay service tax on sale of space or time for advertisement and renting of immovable property service.
2. Failure to pay service tax under the category of membership of club or association service.
3. Admissibility of CENVAT credit on LED Score Board.

Analysis:
1. The appellant was issued a show-cause notice for not paying service tax on sale of space or time for advertisement, renting of immovable property service, and membership of club or association service. The demand for service tax amounting to Rs. 2,34,75,149/- was confirmed, along with interest and penalties. The appellant argued that the agreements with certain entities were not for sale of space but for using the land for hoardings, which should be classified as renting of immovable property. The appellant also contested the demand under renting of immovable property service, stating that specific categories of services were not identified, and the nature of the services provided was not examined properly. Additionally, the appellant argued that renting of rooms to non-members should not attract service tax. The Tribunal directed the appellant to deposit Rs. 35,00,000/- as a pre-deposit for hearing the appeal, with a waiver on the balance dues and a stay against recovery during the appeal.

2. Regarding the CENVAT credit availed on the LED Score Board, the appellant argued that the LED was used for various functions beyond displaying scores during cricket matches, making it eligible for CENVAT credit under 'Mandap Keeper Service.' The Tribunal opined that if the LED display board was used for other functions as well, the CENVAT credit should be allowed, even if it was used for club or association service. The Tribunal found the rejection of CENVAT credit on this ground unsustainable, indicating that the credit appeared to be admissible.

3. In relation to club or association service, the appellant relied on a Misc. Order to argue against the tax charge. The Tribunal directed the appellant to make a pre-deposit of Rs. 35,00,000/- within eight weeks and report compliance by a specified date for the appeal to proceed. Compliance with this requirement would result in a waiver of the balance dues and a stay against recovery during the appeal process.

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