2017 (8) TMI 1284

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..... ORDER Per Justice ( Dr. ) Satish Chandra : The present appeal is filed by the assessee-Appellants against the Order-in-Original No. 43/Commr/ST/Kol/2008-09 dated 16.01.2009 passed by the Commissioner of Service Tax, Kolkata. The period in dispute is October 2002 to December 2007. 2. The brief facts of the case are that, during the period under consideration, the assessee-Appellants were registe .....

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..... but they were not in the nature of charitable, religious or political in nature. The assessee-Appellants were also collecting service charges from their members under different category viz. Admission fees, ordinary members, associated members, corporate members, service members, additional subscription, young leader forum and affiliation fees etc. and the same were separately shown in the balance .....

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..... spute (16.06.2005 to 31.03.2008) is prior to the introduction of Section 96J. When it is so, then the Service Tax is not applicable in the instant case. Hence, we set aside the impugned order in this regard and allow the claim of the assessee-Appellants. 6. The next grievance is pertaining to the renting of immovable property services for the period 01.06.2007 to 31.12.2007. A demand of Rs. 8,45, .....

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..... dropped by setting aside the impugned order in this regard. 8. Another grievance is pertaining to the levy of Service Tax of Rs. 7,98,746/- on convention/sponsorship charges for the period 18.04.2006 to 31.12.2007. The assessee-Appellants have received the sponsorship charges from the participants. As per law, the same will have to be charged from the sponsors under the Reverse Charge Mechanism . .....

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..... bmits that the demand was paid before the issuance of the show cause notice. Keeping in view the ratio laid down in the cases (supra), we set aside the impugned order in this regard and cancel the penalty by modifying the impugned order. 12. In the result, the appeal filed by the assessee-Appellants is partly allowed in the above terms. ( Dictated & pronounced in the open court )
Case laws, .....

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