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TMI Blog2016 (11) TMI 1355X X X X Extracts X X X X X X X X Extracts X X X X ..... well as GTA services we find that significant amount already stands deposited. Considering overall demand, we are of the view that the amounts already deposited would suffice for the purpose of hearing the present appeals. We waive the requirement of the balance amount of service tax demanded, interest thereon and on the penalty till the disposal of the appeal - stay granted X X X X Extracts X X X X X X X X Extracts X X X X ..... On royalty income from assignment of copy right 2007-2008 81,576/- Total 1,58,63,323/- 12,91,775/- & (interest) 1 .2. The submission of the Ld. Advocate appearing on behalf of the applicants is that bulk of the service tax demand is made under club and association services. His submission is that the levy of service tax on these services has been held to be ultra vires in the decision of the Hon'ble High Court of Gujarat in the 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 ₹ 1.41 crores on the above service tax is liable to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... members and no such amount pertains to non members. 2. Yog Sandesh Sl.No. Service Issue Period Service Tax Amount Already de deposited 1. GTA services On expenses booked as 'freight' 2007-2012 3,668/- 6,86/- & 3,40/-(interest) 2 IPR service On royalty income from grant of copyright over Yog Sandesh Magazine 2007-2010 3,31,247/- Total 3,34,915/- 6,86/- & 3,40/- (interest) 2.1 The submission of the Ld. Advocate is that out of ₹ 3,34,915/- of service tax demand, the amount of ₹ 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0,65,435/- & 1,91,265/- (interest) 5.1 Out of the total demand of ₹ 91.6 lakhs, an amount of ₹ 69.39 lakhs pertains to demand in GTA services. Out of this an amount of ₹ 41.98 lakhs already stands paid. Further, the Ld. Advocate submits that out of demand of ₹ 21.22 lakhs under renting of immovable property services an amount of ₹ 7.68 lakhs already stands deposited. 3. The demands made to five different business entities are made in a common adjudication order. We find that prima facie, the demand made in club and association services to the tune of ₹ 1.41 crores is covered by decision of Hon'ble High Court of Gujarat as well as Hon'ble Jharkhand High Court in favour of the applicant. In respec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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