2015 (7) TMI 1042

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....i Jigar Shah, Advocate For The Respondent: Dr. J. Nagori, Authorised Representative Per: P.K. Das After hearing both the sides and on perusal of the records, we find that the Appellants are a Co-operative Society, registered under the Gujarat Co-operative Society Act, 1971. They were providing various services to their members. The Adjudicating authority confirmed the demand of Service Ta....

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....ainable in view of the decision of Hon'ble Gujarat High Court in the case of Sports Club of Gujarat Ltd Vs UoI- 2013 (31) STR 645 (Guj.). The demand of Service Tax on 'Sale of space for Advertisement' is beyond the competency of the powers of the Central Government. The demand of Service Tax on 'Renting of Immovable Property Services' by show cause notice dt.28.07.2010 for the period from 01.0....

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....ervice Tax on 'Club or Association Service' is not sustainable in view of the decision of Hon'ble Gujarat High Court. The demand of tax on the other issues, the Appellants are not contesting the demand of tax, as they have already paid. Considering the facts and circumstances of the case, and the amount involved, we find that the tax on 'Renting of Immovable Property Service' was imposed on th....