2010 (10) TMI 534

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri M.M. Ravi Rajendran, JDR, for the Respondent. [Order per : M.V. Ravindaran, Member (J)].  - This stay petition is filed for the waiver of pre-deposit of the following amounts : - a.      Service Tax - Rs. 67,06,746/- b.      Interest. c.       Penalty - Rs. 200/- per day till payment. d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....In view of this, the amount is fixed to be paid in advance by the person. He would submit that the definition of the "Club or Association" as per the Finance Act, 1994 would indicate only the services that are provided to the members and not those who are yet to become members. It is his submission that the person who pays the advance amount is not to be considered as member. He would read the fin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ct to the conditions prescribed therein. 5. We have considered the submissions made by both sides and perused the records. The issue to be decided in this case is whether the Adjudicating Authority was correct in confirming the demand of service tax on an amount which has been received by the assessee as an advance. It is also seen from the relevant portion of definition of the "Club or As....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....paid an advance, needs to undergo rigorous test of playing 26 rounds of golf before he is admitted as a member, during which period, he has been considered as temporary member or member-elect. All the legal issues raised by both sides needs to be gone into detail which could be done only at the time of final disposal of the appeal. At this juncture, we are of the considered view that the appellant....