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2015 (1) TMI 907 - CESTAT BANGALOREWaiver of pre deposit - Club or association service - Whether the appellant is liable to pay service tax under the category of club or association service on advance enrolment fee or corpus fund collected from the Members - Held that:- out of the amount of ₹ 12,61,322/- demanded as service tax with interest, the appellants have paid the entire amount of service tax and 50% towards the penalty as per the directions of the Commissioner (Appeals) - appellant has made out a prima facie case for waiver of predeposit of balance dues and stay against recovery during the pendency of appeal. Accordingly, the requirement of predeposit is waived and stay against recovery is granted during the pendency of appeal - Stay granted.
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