2014 (7) TMI 197

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ioner (AR) JUDGEMENT Per: S S Kang: The appellants filed the appeals against the common impugned order, therefore, the applications are taken up together. 2. The appellants filed the stay applications for waiver of pre-deposit of service tax of Rs. 1,51,11,575/-, interest and penalties. The demand is confirmed on the ground that the appellants provided services of 'Club & Association&#....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....T.R. 401 (Jhar.) held that the provisions of Sec. 65(25a) and Sec.65(105)(zzze) of the Finance Act as amended by the Finance Act, 2005 to the extent that the said provisions purport to levy service tax in respect of services purportedly provided by the petitioner club to its members is ultra vires. The contention is that in view of this decision, the demand is not sustainable. 5. Revenue relied....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nts were received as 'activity and maintenance charges'. As the appellants had not co-operated with the adjudicating authority, therefore, we find that it is a fit case to impose cost on the appellants. The appellants are directed to deposit Rs. 20,000/- (Rupees twenty thousand) as cost with the jurisdictional Commissioner within four weeks from today. 8. As the impugned order is passed ex-....