Custom, Excise & Service Tax Tribunal
M/S. Lahari Holiday Homes Ltd vs Commissioner Of Central Excise, ... on 31 March, 2015
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Application(s) Involved: ST/Stay/22886/2014 in ST/22591/2014-DB M/s. Lahari Holiday Homes Ltd. Bhandoor Village, Patancheru Mandal, MEDAK DIST. AP Appellant(s) Versus Commissioner of Central Excise, Customs and Service Tax Hyderabad-I KENDRIYA SHULK BHAVAN, L.B STADIUM ROAD, BASHEERBAGH, HYDERABAD 500 004. ANDHRA PRADESH Respondent(s)
Appearance:
Mr. L. S. Karthikeyan, Advocate V. LAKSHMIKUMARAN & V. SRIDHARAN WORLD TRADE CENTRE NO.404-406, 4TH FLOOR, SOUTH WING BRIGADE GATEWAY CAMPUS NO.26/1, DR. RAJKUMAR ROAD, MALLESWARAM, BANGALORE - 560 055 KARNATAKA For the Appellant Mr. N. Jagadish, Superintendent (AR) For the Respondent Date of Hearing: 31/03/2015 Date of Decision: 31/03/2015 CORAM:
HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER Stay Order No.: 20750 / 2015 Per : ARCHANA WADHWA After hearing both the sides, we find that the service tax to the tune of Rs.42,45,290/- stands confirmed under the category of Club or Association Service and service tax of Rs.23,29,177 is under Short Term Accommodation Service and tax to the tune of Rs.4,41,716/- is under Restaurant service.
2. We find that the Club or Association Service has been held to be ultra vires by the Honble Gujarat High Court in the case of Sports Club of Gujarat Ltd. vs. UOI: 2013-TIOL-528-HC-AHM. as also by the Honble Jharkhand High Court in the case of Ranchi Club Ltd. vs. Chief Commissioner of Central Excise & Service Tax: 2012-TIOL-1031-HC-JHAR.-ST. Out of the balance amount, the appellants have already paid service tax to the extent of Rs.37,14,930/- which covers the entire service tax confirmed against them under other two categories as also interest amount. By treating the same as sufficient for the purpose of Section 35F, we dispense with the condition of pre-deposit of balance dues, if any. Stay petition is allowed in above terms. (Order pronounced in open court) B.S.V.MURTHY TECHNICAL MEMBER ARCHANA WADHWA JUDICIAL MEMBER rv 2