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of <h1>Patanjali Trust Appeals Service Tax Demand, Wins Waiver based on Doctrine of Mutuality</h1> <h3>Patanjali Yogpeeth Trust Versus C.C.E. & S. Tax, Meerut -I</h3> Patanjali Yogpeeth Trust Versus C.C.E. & S. Tax, Meerut -I - TMI Issues:1. Service tax demand confirmation by the Commissioner of Customs & Central Excise, Meerut - I against M/s Patanjali Yogpeeth Trust, Hardwar.2. Taxable services under three categories: Club or Association Service, Renting of Immovable Property, and Intellectual Property Service.3. Doctrine of mutuality between a Club or Association and its members.4. Prima facie case for waiver on the quantum of confirmed demand.5. Pre-deposit requirement for certain demands.Analysis:1. The judgment pertains to an appeal filed by M/s Patanjali Yogpeeth Trust, Hardwar against a service tax demand confirmed by the Commissioner of Customs & Central Excise, Meerut - I, amounting to Rs. 5,14,54,521/- along with interest and penalties.2. The total demand is categorized under three services:- Rs. 5,03,76,836/- for Club or Association Service, with a significant portion attributed to contributions from members.- Rs. 22,412/- for Renting of Immovable Property to M/s Vedic Broadcasting Ltd.- Rs. 10,55,273/- for Intellectual Property Service related to an agreement with M/s Media Content & Communications Services (I) Pvt. Ltd., granting rights for the program 'Yog Yatra.'3. The doctrine of mutuality between a Club or Association and its members, as established in various judgments, is considered in the case, indicating a strong prima facie case for waiver on the demand related to contributions from members.4. The appellant successfully argues for a waiver on the quantum of the confirmed demand based on the doctrine of mutuality and precedents like Ranchi Club Ltd. vs. C.C.E. and FICCI vs. C.S.T., Delhi, showcasing a strong prima facie case for waiver.5. Regarding the specific demands, the judgment directs a pre-deposit of Rs. 22 lakhs for the demand related to 'Vanprashta Ashram Donations' and grants a waiver for the demand of Rs. 10,55,273/- on Intellectual Property Service due to the agreement's copyright confirment. The appellant does not contest liability for the demand of Rs. 22,412/- concerning Renting of Immovable Property.6. The appellant is instructed to remit Rs. 22,22,412/- within four weeks and report compliance by a specified date, concluding the disposition of the stay application.
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