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TMI Blog2011 (4) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... r the revenue. Per Shri M. V. Ravindran (Oral) This stay petition is filed for waiver of pre-deposit of the following amounts. (i) Service Tax of Rs.80,00,513/- under proviso to Section 73 (1) of the Finance Act, 1994; (ii) Appropriate interest under Section 75 of the Finance Act, 1994; (iii) Penalty of Rs.200/- per day under Section 76 of the Finance Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp; 4. On a careful consideration of the submissions made by both sides and perusal of the records, we find that the dispute involved in this case is whether the appellant s activity would fall under the category of Health Club and Fitness Centre . Adjudicating Authority has held that the appellant s activity would fall under the category of Health Club and Fitness Centre while assessee is conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any establishment and includes hotel or resort, providing health and covers health and fitness centre. 6. On a careful consideration of the submission made by both sides and perusal of the records, we find that the Adjudicating Authority in Order-in-Original in paragraph 16 has not disputed the fact that the appellant is providing various treatments and thereafter with the help of qualifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Adjudicating Authority. In view of the above, without recording any opinion on the merits of the case, keeping all the issues open, we set aside the impugned order and remand the matter back to the Adjudicating Authority to reconsider the issue afresh based upon the evidence which may be produced by the appellant before him. Needless to say, that the Adjudicating Authority will reconsider the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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