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2014 (10) TMI 685 - AT - Service TaxWaiver of the pre-deposit - clubs or association services - Held that:- It transpires from the records that the appellant has effluent treatment plant which is commercially exploited by entering into a contract with the industries nearby for treating the effluent generated. It is also seen from the records that the appellant is raising invoices for such payment of effluent. It is the case of the Revenue that the appellant is club or association person of various persons. The arguments put forth by the ld. Departmental Representative to submit that clubs of association means person or business entity providing services and facilities for the subscription or any other amount as fees may not carry the case of Revenue any further. There is nothing on record to show that the industries in and around the effluent treatment plant were the members of the appellant. In absence of any such evidence, prima facie, we find that though the appellant has rendered some kind of services, it may not fall under the category of club or association services. We are of the view that the appellant has made out a strong prima facie case for waiver of the pre-deposit of the amounts involved. - Stay granted.
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