2009 (5) TMI 819

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....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 Resort is running a golf resort at a dista....

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....y. 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 these taxes come within the domain of the Sta....

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....nvestigation. 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 these circumstances, it was argued vehemently t....