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TMI Blog2018 (7) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... Jharkhand High Court in the case of M/s.Ranchi Club Ltd., Vs Chief Commissioner of Central Excise & Service Tax, Ranchi Zone [2012 (6) TMI 636 - JHARKHAND HIGH COURT ] the said entry under the “Club or Association Service” was held to be ultra vires - demand not sustainable. Penalty - Renting of Immovable Property Service - Held that:- Inasmuch as, the appellant has discharged the tax liabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re allowed. - ST/00621, 00642 and 00643/2011 - 41369-41371/2018 - Dated:- 19-4-2018 - Smt. Archana Wadhwa, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) For the Appellant: Shri V.S Manoj, Adv. For the Respondent: Shri A. Cletus, ADC (AR) ORDER Per Archana Wadhwa: After hearing both sides duly represented by Shri V S. Manoj, learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax on Renting of Immovable Property, learned advocate submits that she is not disputing the same and has already paid it. The challenge is only on imposition of penalty. By drawing our 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 is paid in full within six months from the date on which th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... table input services. We find that the issues are 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, Trichy reported in 2016 (43) S.T.R.362 (Tri. -Chennai); (ii) M/s. Fiem Industries Ltd. Vs Commissioner of Central Excise, Chennai-III reported in 2016 (43) S.T.R.4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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