2009 (5) TMI 819

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.... Ms. Joy Kumari Chander, JCDR, for the Respondent. ORDER In terms of the impugned order, the Commissioner has demanded a sum of Rs. 1,07,57,831/- being the Service tax on the convention services under Section 72 then interest under Section 75, equivalent penalties under Section 78 and further penalties under Sections 76 & 77. 2. We heard both sides. The appellants M/s. Eagleton Golf Reso....

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....r the category of renting of immovable property. The point that was urged was that the hotels for taxation purposes would be only under the jurisdiction of the State Govt. and not the Central Govt. Even the Schedule VII of the Constitution of India was cited. In the Schedule Entry 62 relates to luxury tax, Entry No. 8 relates to sale of liquor, Entry No. 41 relates to tax on land and building. All....

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....given to the departmental authorities during investigation. It is seen that they also form part of the show cause notice. It is seen that these facts have not been properly appreciated by the adjudicating authority. Learned advocate had also shown us evidence for payment of Service tax under the category of convention services wherever they had collected the amounts for provision of the same. In t....