2016 (9) TMI 632

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Sanjay Jain, DR - For Respondent ORDER Appeals are filed against Order-in-Original dated 30.11.2009, in terms of which service tax demand of Rs. 60,86,50,138/- was confirmed along with interest and penalties.  The broad break-up of the impugned demand as submitted by the ld. advocate is given below:- Year Tax on Member-ship Fees Tax on Business Exhibition Services outside Ind....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ads that (i) the issue regarding tax on Membership Fee was the subject matter of the case of FICCI Vs. CST, Delhi and the CESTAT has decided the issue vide its order reported in [2015 (38) STR 529 (Tri.-Del)].  (ii)  The tax on Business Exhibition Service Outside India has also been decided by CESTAT in the case of Cox & Kings India Ltd. Vs. CST, Delhi [2014 (35) STR 817 (Tri.-Del.)].&nb....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....  The fact that the impugned order was issued on 30.11.2009 makes it obvious that decisions of CESTAT in the cases of FICCI Vs. CST, Delhi (supra) and Cox & Kings India Ltd. Vs. CST, Delhi (supra) could not have been considered by the adjudicating authority as these judgements were delivered subsequently.  The plea that the adjudicating authority did not consider the appellant's submiss....