Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (7) TMI 123 - AT - Service TaxPre-deposit of service tax – club and association service - Assessee main contention is that they are engaged in public service and are not a profit making organization - they have not collected any Service Tax from their Members - Held that:- Service Tax confirmed against the applicant on the ground that they are engaged in providing services falling under the category of club or association services - the fact that they are not making any profit will not take them out of said definition - the issue involved are arguable and contentious - full dispensation of pre-deposit could not be allowed - one third deposit was ordered - stay granted partly.
|