2007 (7) TMI 277

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..... Shri Samir Chitkara, SDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - Heard both sides on the stay petition. 2. The relevant facts, in brief, are as follows: (a) The appellant-applicant, M/s Ahmedabad Management Association is an association of various members from trade, industries, professional and individuals and they are non-profit making institutions and are a ....

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....d only for the purposes of association and therefore, they are not subjected to service tax as held in case of Board of Control for Cricket in India, Mumbai v. CST, Mumbai, 2007 (7) S.T.R. 384 (Tri.) = 2007-TIOL-684-CESTAT-MUM. 4. The learned DR submits that they are charging the fees for various training programmes and they are also making profit and as held by Commissioner, the service tax is....