Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 1461 - CESTAT KOLKATAWaiver of pre-deposit of Service Tax - Imposition of equal amount of penalty - Club or Association Services - Collection of service charge - Collection of daily charges for spa and entry fees for Tantra - Held that:- major portion of the demand relates to Service Tax on the value of services collected on daily basis claimed to be entry fees for entry as well as enjoying all the facilities provided by the Applicant at Tantra - Prima facie, facilities extended to the annual members, who pays the fees on lump sum basis annually enjoy the same facilities as are allowed on daily basis to other persons by collecting the fees on daily basis. At this stage, prima facie, it would be difficult to ascertain whether the persons who enter the said Tantra on daily basis do not enjoy the same status as that of members in absence of cogent evidences adduced by the Applicant - Applicant could not able to make out a prima facie case for total waiver of pre-deposit of dues - Aseessee directed to make pre deposit - Partial stay granted.
|