2018 (4) TMI 1671

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....har, Adv. For the Respondent Shri K. Veerabhadra Reddy, JC (AR) JUDGMENT Archana Wadhwa, After hearing both sides duly represented by Ms. Radhika Chandrasekhar, learned counsel for the appellant and Shri K. Veerabhadra Reddy, JC(AR) for the Revenue, we note that major part of the demand stands confirmed against the appellant under the category of "Club or Association Service", which ha....

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....r attention to the amended provisions of section 80, she submits that after the entire amount of service tax under the said category along with interest was not paid in full within six months from the date on which the Finance Bill, 2012 received the assent of the President of India. She submits that though the service tax of around Rs. 5,00,000/- relating to Renting of Immovable Property have not....

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.... 4. Apart from the above, the appellant is denied the Cenvat credit of service tax paid on Rent-a-Cab Service on the ground that the same cannot be considered cenvatable input services. We find that the issue is no more res integra and stands decided in favour of the assessee by the Tribunal decisions as detailed below:- (i) M/s. Sanmar Foundries Ltd. Vs Commissioner of Central Excise, Tr....