2012 (12) TMI 823

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Full Text of the Document

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....mr (A.R.) Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of amount of Service Tax of Rs. 2,76,74,8767/- (sic), interest and penalty. The demand is confirmed on the ground that the applicant provided club or association services to their members, which is a taxable service. 3. The applicants are maintaining a Common Effluent Treatment Plant and they are charging ....