2018 (4) TMI 841

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....llant provides various taxable services, for which it is registered with the Service Tax Department under the taxable category of "club or association service", "advertisement agency service" and "business exhibition service". During the disputed period 2005-06 to 2009-10, while scrutinizing the balance sheet vis-à-vis the ST-3 returns, the Department observed that there was discrepancy in the figures furnished in those two records. Accordingly, the Department after further investigating into the matter, proceeded against the appellant for confirmation of the Service Tax demand. The adjudication order passed in this regard has confirmed Service Tax demand of Rs. 24,77,921/- alongwith interest and also imposed equal amount of penalty ....

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....y amount and as such, it was not liable to pay any Service Tax on such amount. He also submits that membership fee not realized due to bouncing of Cheque, cannot be subjected to levy of Service Tax, since the amount has not been realized from the members. 4. On the other hand, the ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order. He further submits that since the appellant organized the events, it is not fitting into the scope and purview of the definition of sponsorship service and accordingly, Service Tax demand confirmed under business exhibition service is proper and appropriate. 5. Heard both sides and perused the case records. 6. On perusal of the orders issued by various parties including the....

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....on service‟. 8. We find that sale of space for advertisement in print media is specifically excluded from the definition provided in Section 65 (105) (zzzm) of the Act. Accordingly, Service Tax demand under such category of service cannot be confirmed against the appellant. 9. With regard to non-payment of service tax on security deposit, the submission of the appellant is that such deposits received from members in the past for road shows and overseas marketing events, were returned to those members in the year 2009-10. Similarly, with regard to membership fees, the appellant contended that due to the reason of cheque bounce, the said fee was not realised by the appellant. Thus, the appellant submitted that since the membership fee....