2011 (11) TMI 523

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.... This stay petition is filed for waiver of pre-deposit of amount of Rs.7,52,965/- along with interest and penalties under Sections 76,77 and 78 of Finance Act, 1994. 2. The above said service tax liability has arisen on the ground that appellant has not discharged the service tax liability under the category of Business Auxiliary Services, Health Club and Fitness Services and Club or Associati....

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....t by limitation. 4. Learned departmental representative reiterates the findings of the first appellate authority and submits that the appellant had received the amounts from the caterers and decorators during the period which needs to be taxed. 5. After careful consideration of submissions made by both the sides, we find that the issue involved in this case is regards service tax liability o....