TMI Blog2016 (3) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... r Notification No.8/07-ST dated 1.3.2007 taxable services specified in clause (zzze) of section 65(105) of the said Finance Act provided or to be provided by a resident welfare association subject to the condition that the total consideration received from an individual member by the said society for providing the said services does not exceed three thousand rupees per month is exempt - Held that: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.S. Member (Judicial) For the Petitioner : Shri Alok Kothari, Advocate For the Respondent: Shri Amrish Jain, AR ORDER PER: R.K.SINGH Stay application alongwith appeal has been filed against Order-in-Appeal dated 09.10.2013 in terms of which service tax demand of ₹ 9,96,844/- along with interest and penalty was confirmed for the period June, 2005 to September, 2009 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of facts and therefore part of the demand is time barred. 3. Learned DR, on the other hand, stated that the appellant is not a resident welfare association, that it provided Management, Maintenance and Repair Services and therefore the impugned demand is sustainable and adoption of value of services rendered based on the notional interest on the corpus fund so collected is a reasonable. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... easonably represents the value of the said taxable service. While the contention regarding time-bar can be adjudged fully only at the time of final hearing, due regard is to be given to this factor while determining the amount of pre-deposit. 5. In the light of the above analysis, we are of the view that a pre-deposit that a pre-deposit of ₹ 3.3 lacs will meet the requirement of section 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
