2013 (12) TMI 1269

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... issioner, (AR), for the Respondent. ORDER Service Tax demand of Rs. 1,64,63,173/- has been confirmed along with interest and various penalties against the applicant. The applicants are seeking waiver of pre-deposit of the same before us. 2. The facts of the case are that the applicant, namely, M/s. Indian Performing Rights Society Ltd. is a company registered under the Companies Act and involve .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the sides. 4. After hearing both sides, we find that in the factual matrix of the case, prima facie, the activity undertaken by the applicant are not covered under the relevant category 'Club or Association' service. Accordingly, we waive the requirement of pre-deposit of the entire amount of service tax, interest and various penalties and stay recovery thereof during the pendency of the appeal. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X