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2014 (7) TMI 197 - AT - Service TaxDemand is in respect of the amounts which were received as donations - Club & Association service - Held that:- Appellants had not bothered to file reply to the show-cause notices nor appeared before the adjudicating authority in spite of notices issued to them. The contentions of the appellants now raised before us were not before the adjudicating authority. Further in the impugned order, we find that certain amounts were received as ‘activity and maintenance charges'. As the appellants had not co-operated with the adjudicating authority, therefore, we find that it is a fit case to impose cost on the appellants - As the impugned order is passed ex-parte and the issue as per the appellants, is settled by the Hon'ble High Court of Gujarat in the case of Sports Club of Gujarat Ltd. [2013 (7) TMI 510 - GUJARAT HIGH COURT] - pre-deposit waived - matter remanded back - Decided in favour of assessee.
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