2009 (8) TMI 287

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ms. Sudha Koka, SDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - This stay petition is directed against the waiver of pre-deposit of the following amounts:- (i) Service tax amount of Rs. 1,60,97,706/-; (ii) Interest under Section 75 of the Finance Act, 1994 in respect of the tax amount; (iii) Penalty to Rs. 100/- per day up to 18-4-2006 and thereafter Rs. 200/- p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....'Business Support Services', it is the submission that the applicant had accepted the deposit from their clients towards the usage of 'Business Centre' facilities provided to their guests. It is the submission that the 'Business Support Services' cannot be considered as services rendered by a Five Star Hotel. As regards the 'Beauty Treatment' and 'Health & Fit ness Services', it is a contentious i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on Services', we find that the service tax amount sought by the Revenue is in respect of discount which has been offered by the appellant on Membership fee collected by the Hotel. We find that this proposition may be incorrect. As regards the service tax demand on 'Beauty Treatment' and 'Health & Fitness Services', we find that this is a contentious issue. Considering the fact that the applicant h....