2016 (11) TMI 1355

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....the impugned order service tax has been demanded against the following five business entities: Sl.No. Appellant Service Tax 1 Divya Yog Mandir Trust Rs.1,58,63,323/- 2 Yog Sandesh Rs.3,34,915/- 3 Divya Yog Sadhna Rs.32,02,296/- 4 Div a Prakashan Rs.3,65,542/- 5 Div a Pharrnacy Rs.91,60,995/- 2. The DGCEI initiated investigations against five business entities listed above din alleged service tax violations which culminated in the issue of show cause notice dated 19.10.2012 in which various service tax amounts stand demanded individually against all of them, under various categories. The present stay applications stand filed for setting aside the demand of service tax, interest and pen....

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.... case of Sports Club of Gujarat Ltd, Vs. UOI-2013 (31) STR 645 (Guj). Several other decisions of the Hon'ble High Court and the Tribunal have taken the same view. Consequently, his submission is that the demand of service tax to the extent of Rs. 1.41 crores on the above service tax is liable to be set aside. Service tax to the extent of Rs. 15 lakhs have been demanded under printing of immovable property services on the rental income booked by the trust. Out of these, an amount of Rs. 12.87 lakhs along with interest of Rs. 5.2 lakhs already has been paid. Smaller amount of service tax also have been demanded in health group and fitness services on the income collected on organizing yoga camps, on the royalty income from copyright relat....

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....4,915/- 6,86/- & 3,40/- (interest) 2.1 The submission of the Ld. Advocate is that out of Rs. 3,34,915/- of service tax demand, the amount of Rs. 3.31 lakhs pertains to demand made on royalty income from grant of copyright over "Yog Sandesh" magazine. His submission is that the IPR services at the relevant time did not cover copyright and hence this demand is liable to be set aside. 3. Divya Yog Sadhna SI.No Service Issue Period Service Tax Amount Already deposited 1. GTA services On expenses booked as 'freight' 2007-2012 81,27,855/- 8,338/- & 5,418/- (interest) 2 IPR service On royalty income from grant of copyright for production of CD/DVD of yoga programs 2007-2010 30,74,....