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<h1>CESTAT Mumbai: Pre-deposit waived for Service Tax due to retrospective amendment</h1> The Appellate Tribunal CESTAT Mumbai waived the pre-deposit requirement of Service Tax amounting to Rs. 2,76,74,8767 due to a retrospective amendment in ... Retrospective amendment to taxable services - club or association services in relation to common facilities for treatment and recycling of effluent and solid waste - waiver of pre-deposit and stay of recovery pending appealRetrospective amendment to taxable services - club or association services in relation to common facilities for treatment and recycling of effluent and solid waste - waiver of pre-deposit and stay of recovery pending appeal - Application for waiver of pre-deposit and stay of recovery of the service-tax demand raised on charges collected by the Common Effluent Treatment Plant. - HELD THAT: - The Tribunal noted that the demand was founded on the premise that the appellant provided 'club or association' services to its members and hence service-taxable. It observed that by the retrospective amendment introduced by the Finance Act, 2012, services by a club or association in relation to common facilities set up for treatment and recycling of effluent and solid waste, where such facilities were established with financial assistance from the Central and State Governments, have been brought within the amended provision with retrospective effect from 16.6.2005. In view of this retrospective amendment affecting the taxable character of the services in question, the Tribunal found it appropriate to waive the requirement of pre-deposit for admittance of the appeal and to stay recovery of the demand during the pendency of the appeal. [Paras 2, 3, 4]Pre-deposit requirement waived and recovery stayed during pendency of the appeal; stay petition allowed.Final Conclusion: The Tribunal allowed the stay application by waiving pre-deposit and staying recovery of the service-tax demand in view of the retrospective amendment affecting the taxable status of the services; the appeal was listed for hearing on 4.9.2012. The Appellate Tribunal CESTAT Mumbai heard an appeal regarding waiver of pre-deposit of Service Tax amounting to Rs. 2,76,74,8767. The demand was confirmed for providing club or association services to members. Due to a retrospective amendment in Section 145 of the Finance Act, 2012, the requirement of pre-deposit was waived, and recovery stayed during the appeal. The appeal was directed to be listed for hearing on 4.9.2012 as the revenue involved was over Rs. 1 crore.
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