Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 1269 - CESTAT MUMBAIWaiver of pre deposit - Service Tax demand - ‘Club or Association’ service - Held that:- The applicant are receiving remuneration on the licence allotted by them to their clients. Out of the total remuneration received by them, they distribute the money to the various members of their society who has assigned their copyright to them and retains certain amount for their own expenditure. Revenue wants to demand service tax on the amount retained by the applicant for their expenditure and membership fees received from the members of the society under the category of ‘Club or Association’ service - prima facie, the activity undertaken by the applicant are not covered under the relevant category ‘Club or Association’ service. Accordingly, we waive the requirement of pre-deposit of the entire amount of service tax, interest and various penalties and stay recovery thereof during the pendency of the appeal - Stay granted.
|