2015 (10) TMI 365

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....e Commissioner of Service Tax determined that the amounts which are contributed and received by the petitioner are pursuant to the services rendered by it and therefore, service tax is liable to be paid. 2. The petitioner did not accept this position, paid the amount under protest, but later on there was adjudication in their favour. The petitioner lodged their refund claims. The petitioner received a show cause notice dated 28.3.2008 as to why this refund claim should not be rejected on the ground that the petitioner has defaulted in payment of service tax. 3. The petitioner replied and contested this position by pointing out that no service tax was liable to be paid under the category of 'club' or 'association' services ....

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....uest for payment of interest at this juncture is premature and cannot be considered. 6. An affidavit in reply has been filed reiterating this position and rather stating that after having received Rs. 93,00,365/-, the petitioner must wait till the outcome of the proceedings which have been initiated before the Hon'ble Supreme Court. 7. We do not see how and why the petitioner should go on initiating proceedings as the order of the Tribunal is clear. The order passed on 18.12.2014 determines the dispute and about the recovery of the amount of tax itself. Once the Tribunal holds that the tax is not recoverable and sets aside the order-in-original and order-in-appeal, and allows the petitioner's request as contained in the appeal bef....