2013 (11) TMI 1461

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... C.A. For the Respondent: Shri S. Misra, Addl. Commr.(A.R.) ORDER Per Dr. D.M. Misra; 1. This is an Application seeking waiver of pre-deposit of Service Tax of Rs.54.64 Lakhs and equal amount of penalty imposed under Section 78 of the Finance Act, 1994. 2. The Applicant are engaged in providing various services falling under the category of 'Club or Association Services' which inclu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....namely, non-payment of Service Tax on GTA Services, short payment of Service Tax on Renting Immovable Property Services, short payment of Service Tax on Cleaning Services, Cable Services and Business Auxiliary Services, short payment of Service Tax liability during the month of March, 2008 and also short payment of Service Tax on Convention Services. The Ld. Chartered Accountant submitted a detail....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nue has submitted that the facilities extended to the members as well as to the interested persons to visit the said Tantra are same. In the former case annual fee is charged whereas in the subsequent case fees were collected at the time of entry on daily basis. Therefore, the services provided by the Applicant are equal to both members and visitors on daily basis and Service Tax would be applicab....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rary, we find that the facilities extended to the annual members, who pays the fees on lump sum basis annually enjoy the same facilities as are allowed on daily basis to other persons by collecting the fees on daily basis. At this stage, prima facie, it would be difficult to ascertain whether the persons who enter the said Tantra on daily basis do not enjoy the same status as that of members in ab....