Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 146 - AT - Service TaxWaive of pre-deposit - Club and Association services - applicant has provided services to Haryana Tourism Corporation and receiving the supervision charges from 2% to 3% on the contract value - Further, it was revealed that the applicant is an Apex Co-operative Society registered under the Society Act, they have been formed for the welfare, safeguard and to promote the interest of individual labour in the state of Haryana and 19 societies are members of the applicant, its members had contributed some fixed amount at the rate fixed by the Registrar Co-operative Societies, Haryana. Held that:- Prima-facie we view that the activity undertaken by the applicant are having certain objects and for attain those objects, the applicant is receiving certain contribution charges or supervisions charges. Although they are fixed by Haryana Tourism Corporation but prima-facie the activity is in nature of the allegation alleged. We also take note of that prior to 01.05.2011, the taxable service means any service provided by the Club and association in relation to provision of service facility or subscription or any other amount. The said definition have been changed w.e.f. 01.05.2011 therefore, prime facie, we are also of the view that for the period prior to 01.05.2011 for the demand of service tax, the applicant is having a strong case. - stay granted partly.
|