2011 (4) TMI 891

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.... the revenue.   Per Shri M. V. Ravindran (Oral)   This stay petition is filed for waiver of pre-deposit of the following amounts.   (i) Service Tax of Rs.80,00,513/- under proviso to Section 73 (1) of the Finance Act, 1994;   (ii) Appropriate interest under Section 75 of the Finance Act, 1994;   (iii) Penalty of Rs.200/- per day under Section 76 of the Finance Act, 19....

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....sp; 4. On a careful consideration of the submissions made by both sides and perusal of the records, we find that the dispute involved in this case is whether the appellant s activity would fall under the category of Health Club and Fitness Centre . Adjudicating Authority has held that the appellant s activity would fall under the category of Health Club and Fitness Centre while assessee is contes....

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....ny establishment and includes hotel or resort, providing health and covers health and fitness centre.   6. On a careful consideration of the submission made by both sides and perusal of the records, we find that the Adjudicating Authority in Order-in-Original in paragraph 16 has not disputed the fact that the appellant is providing various treatments and thereafter with the help of qualified....