2013 (1) TMI 141

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ommr.(AR) Per: S S Kang: Heard learned Addl. Commissioner (AR) as none appeared on behalf of the appellant in spite of notice. 2. The appellant filed this application for waiver of pre-deposit of amount of Service Tax of Rs.1,42,50,531/-, interest and penalties. The demand is confirmed on the ground that the applicant provided effluent treatment service to their member units, which is taxable u....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f India in the Ministry of Finance (Department of Revenue) number GSR 566(E), dated the 25th July, 2011, issued in exercise of the powers, conferred by sub-section (1) of Section 93 of the Finance Act, 1994 (32 of 1994), granting exemption from the whole of Service Tax leviable under section 66 there for, on the club or association service referred to in sub-clause (zzze) of clause (105) of sectio....