https://www.taxtmi.com/caselaws?id=217786 The appellant sought waiver of pre-deposit and stay of recovery for Service tax demands totaling Rs. 31,95,283/- and Rs. 15,35,439/- from two show-cause notices covering periods from June 2005 to March 2008. The appellant was directed to pre-deposit Rs. 10 lakhs within six weeks for waiver of pre-deposit and stay of recovery for the remaining dues and penalties. The tribunal found no prima facie case for exempting life membership fees from service tax but acknowledged potential exemptions for minor components like health club collections. The allegation of suppression of facts to evade payment of service tax was found valid due to the appellant's failure to pay service tax despite being registered since 2006. en-us Wed, 02 Nov 2011 00:00:00 +0530 Fri, 12 Oct 2012 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217786 The appellant sought waiver of pre-deposit and stay of recovery for Service tax demands totaling Rs. 31,95,283/- and Rs. 15,35,439/- from two show-cause notices covering periods from June 2005 to March 2008. The appellant was directed to pre-deposit Rs. 10 lakhs within six weeks for waiver of pre-deposit and stay of recovery for the remaining dues and penalties. The tribunal found no prima facie case for exempting life membership fees from service tax but acknowledged potential exemptions for minor components like health club collections. The allegation of suppression of facts to evade payment of service tax was found valid due to the appellant's failure to pay service tax despite being registered since 2006. Case-Laws Service Tax Wed, 02 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217786