2014 (3) TMI 902

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....Shri K S V V Prasad, SDR ORDER Per: Pradip Kumar Das: The applicant filed this application for waiver of pre-deposit of tax of Rs.8,61,125/- along with interest and penalty. 2. Heard both sides and perused the records. 3. The applicant is registered under the category of "Membership of Club or Association Service". The demand of tax is Rs.4,20,498/- on "Membership of Club or Associa....

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....)(zzze) and Section 66 of the Finance (No.2) Act, 1994 as incorporated/amended by the Finance Act, 2005 to the extent that the said provisions purport to levy of service tax in respect of services purportedly provided by the petitioner club to its members to be ultra vires . Rule is made absolute with no order as to costs. 4. On the other hand, the learned Authorised Representative for the Reve....

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.... a temporary stay at the behest of the department. In this context, the learned counsel submits that the period of stay is already over. 5. After considering the overall facts of the case, we find that the applicant has made out a prima facie case for waiver of pre-deposit in respect of the demand of service tax on the fees paid by members to a "Club or Association". 6. With regard to other ....