TMI Blog2013 (11) TMI 1461X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. - Appeal No.S.T. 38/12 - ORDER NO.SO/71248/2013 - Dated:- 30-9-2013 - DR. D.M.MISRA AND DR. I.P.LAL, JJ. For the Appellant : Shri Rajasree Dasgupta, C.A. Shri Rajeev Agarwal, C.A. For the Respondent: Shri S. Misra, Addl. Commr.(A.R.) ORDER Per Dr. D.M. Misra; 1. This is an Application seeking waiver of pre-depo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability against each of these issues as alleged in the impugned notice and confirmed in the demand. He also furnished the amount of Service Tax already paid by them against these services, but no cognizance have been taken in the impugned order. He has submitted that they have already paid an amount of Rs.4,53,319/- against the aforesaid liabilities. Regarding entry fees charged to Tantra, the Ld. Chartered Accountant argued that no Service Tax is payable on entry fee into the Tantra for a short duration by interested members of the public. In this connection he has referred to the judgement of this Tribunal in the case of Cochin International Airport Ltd. vs. CST, Cochin -2010 (19) S.T.R. 225 (Tri.-Bang.). 4. The Ld. A.R. for the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. Prima facie we find that the case law cited by the Ld. Chartered Accountant is on a totally different facts and circumstances and hence not applicable to the present case. Thus the Applicant could not able to make out a prima facie case for total waiver of pre-deposit of dues. Keeping in view the interest of Revenue, and also the principle of law laid down by the Hon ble High Courts and Supreme Court in disposing of the Stay Applications and considering the payment of Rs.4,53,319/- made by the Applicant during the course of adjudication proceedings, the benefit of which was denied to them being ..... X X X X Extracts X X X X X X X X Extracts X X X X
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