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TMI Blog2009 (9) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. ORDER This stay petition is directed against the waiver of pre-deposit of the following amounts : (a) Service Tax of Rs. 62,75,575/- (Rupees Sixty Two Lakhs Seventy Five Thousand Five Hundred and Seventy Five only) under Section 73(2) of the Finance Act, 1994. (b) Interest under Section 75 of the Finance Act, 1994. (c) Penalty of Rs. 100/- per day up to 17-4-2006 and thereafter Rs. 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is his submission that the service tax liability has been worked out on the annual subscription of the members, health club and spa services, guest charges, banquet halls, laundry service, internet service and travel desk. It is his submission that except for the membership deposit, all other services the appellant has already discharged the service tax liability and in addition to that they have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility on the health club charges, guest charges etc. under the category of Club or Association. The dispute is only regarding the service tax liability on the other services rendered, which is covered under the head "subscription". We find that the appellants have deposited an amount disputed under other services. As regards the service tax liability on the membership deposit, we are of considere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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