2016 (8) TMI 146

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....cal) Shri. Hanish Nayair, Advocate, for the appellant Shri R.K. Mishra, A.R, for the respondent ORDER The service tax demand Rs. 2,28,97,417.00/- has been confirmed against the application for the period 2007-08 to 2011-12 under the category of Club and Association Services. 2. The facts of the case are that the audit was conducted on Haryana Tourism Co....

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....shown in the balance sheet is contribution charges, supervision charges, interest on fixed deposits and Income Tax refund. The objects of the federation are reproduced as under: (i) To organize, promote and develop the labour cooperative and their District Unions; (ii) To render technical, administrative and financial assistance to labour cooperatives. (iii)   ....

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....r Association Services. In these circumstances, a show cause notice was issued to demand service tax under the category of Club or Association service and Business Auxiliary Services. The show cause notice was adjudicated and demand proposed in the show cause notice was confirmed. Aggrieved from the said order, the applicant is before us. The applicant seeking waiver of pre deposit of the amount i....

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....refore, their activity does not liable for taxable services. In this circumstance, the Ld. Advocate paid the pre deposit to be granted. 4.  On the other hand, the Id. AR supported the impugned order and submits that the activity undertaken by the applicant falls under Club and Association Service and Business Auxiliary Services. 5.  Heard the parties and considered the ....