TMI Blog2009 (8) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of the service tax demand on the services of ‘Mandap Keeper’, order passed by this Bench, in the case of M/s. Eagleton The Golf Resort would squarely cover the issue in favour your of the applicant. We also find that the Coordinate Bench, New Delhi in the case of M/s. Merwara Estates v. CCE, Jaipur, reported in [2009 - TMI - 34571 - CESTAT, NEW DELHI]has given relief to the assessee. - As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .V. Ravindran, Member (J) and P. Karthikeyan, Member (T) Shri V. Raghurarman, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - This stay petition is directed against the waiver of pre-deposit of the following amounts:- (i) Service tax amount of Rs. 1,60,97,706/-; (ii) Interest under Section 75 of the Finance Act, 1994 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntal charges' and 'sale of food' under 'Mandap Keeper Services' for the purpose of demand. As regards the 'Business Support Services', it is the submission that the applicant had accepted the deposit from their clients towards the usage of 'Business Centre' facilities provided to their guests. It is the submission that the 'Business Support Services' cannot be considered as services rendered by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -DEL, has given relief to the assessee. As regards the demand of service tax on 'Membership of Club or Association Services', we find that the service tax amount sought by the Revenue is in respect of discount which has been offered by the appellant on Membership fee collected by the Hotel. We find that this proposition may be incorrect. As regards the service tax demand on 'Beauty Treatment' and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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