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2014 (3) TMI 902 - AT - Service TaxWaiver of pre-deposit of tax - Membership of Club or Association Service - Mandap Keeper Service - Held that:- Applicant has made out a prima facie case for waiver of pre-deposit in respect of the demand of service tax on the fees paid by members to a "Club or Association" - prima facie, the applicant is liable to pay tax on the "Mandap Keeper Service" used by outsiders. The applicant already paid a sum of Rs.1,11,638/-. Accordingly, we direct the applicant to deposit a further amount of Rs.1,00,000 within a period of six weeks from today - Conditional stay granted.
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