2014 (1) TMI 198

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....i C.S. Patel, AR, for the Respondent. ORDER This stay petition is filed for the waiver of pre-deposit of an amount of Service Tax of Rs. 9,93,798/-, interest thereof and equivalent amount of penalty and various penalties under various sections. 2. The adjudicating authority has held in favour of the assessee on the ground that the appellant is not providing any services of Business Suppor....

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....filed by the said clubs. He would also rely upon the decision of the Hon'ble High Court of Jharkhand in the case of Ranchi Club Ltd. - 2012 (03) LCX 0054 = 2012 (26) S.T.R. 401 (Jhar.) to make submission that rendering of services by the club to its members is not classifiable under Finance Act, 1994. By this proposition, it is his submission that the restaurant which is operating in the premises ....