2009 (5) TMI 345

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt. Ms. Joy Kumari Chander, Jt. CDR, for the Respondent. [Order per: T. K. Jayaraman, Member (T)]. - In terms of the impugned order, the appellants are required to pre-deposit the following sums:- (a) Service Tax of Rs. 1,62,86,948/- under the category of club and associations for the period from 16-6-2005 to 31-3-2007. (b) Service Tax of Rs. 13,46,340/- under the category of health cl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ody of persons providing services, facilities or advantages, for a subscription or any other amount, to its members It was pointed out that the lower authorities have interpreted the words "any other amount" to mean that the cost of the plots recovered for the members would be covered by those words. 3. On a very careful examination, we are of the view that the amount collected towards cost of ....