2015 (7) TMI 1042

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..... spondent: 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 Tax of Rs. 48,55,594.00 alongwith interest .....

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..... ports 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 01.06.2007 to 31.03.2010 is partly barred by limitation. The learned Advocate fairly s .....

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..... 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 the basis of retrospective amendment. Hon'ble Delhi High Court struck down the levy, .....

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