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2013 (8) TMI 124 - AT - Service TaxWaiver of pre-deposit – Stay application – services of Electrical Research and Development Activities - Club or Association - Charitable activities or Not - Appellant in this case is an institution which has been registered under Society’s Act for providing the services of Electrical Research and Development Activities - Revenue’s submission that the services rendered by assessee to their members would fall under the category of club or association service - Held that:- Major portion of the demand is hit by limitation as they have been regularly filing the returns and they were under a bonafide belief that they do not fall under the category of Club or Association – Since, the issue is arguable one and the major portion of the demand seems to be, prima facie, time barred, Appellant is directed to deposit an amount of ₹ 2.50 lakhs (Rupees Two Lakhs, Fifty Thousands only) against the demand that can arise within the limitation period in order to hear and dispose the appeal. The said pre-deposit is to be made within a period of eight weeks.
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