TMI Blog2016 (8) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... ie we view that the activity undertaken by the applicant are having certain objects and for attain those objects, the applicant is receiving certain contribution charges or supervisions charges. Although they are fixed by Haryana Tourism Corporation but prima-facie the activity is in nature of the allegation alleged. We also take note of that prior to 01.05.2011, the taxable service means any service provided by the Club and association in relation to provision of service facility or subscription or any other amount. The said definition have been changed w.e.f. 01.05.2011 therefore, prime facie, we are also of the view that for the period prior to 01.05.2011 for the demand of service tax, the applicant is having a strong case. - stay grante ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the federation are reproduced as under: (i) To organize, promote and develop the labour cooperative and their District Unions; (ii) To render technical, administrative and financial assistance to labour cooperatives. (iii) To represent the cause of Labour Cooperatives in the state. (iv) To carry out publicity and propaganda in the interest of Labour cooperatives. (v) To enter into agreement for any sort of works with the works awarding agencies, to ensure fulfilment of execution with the help of members and Labour cooperatives and to obtain rights, concession or privileges etc from the work awarding agencies. (vi) To raise funds, take to give loan, to own purchase, sale or mortgage moveable and immovable propert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance, the Ld. Advocate paid the pre deposit to be granted. 4. On the other hand, the Id. AR supported the impugned order and submits that the activity undertaken by the applicant falls under Club and Association Service and Business Auxiliary Services. 5. Heard the parties and considered the submissions. 6. Prima-facie we view that the activity undertaken by the applicant are having certain objects and for attain those objects, the applicant is receiving certain contribution charges or supervisions charges. Although they are fixed by Haryana Tourism Corporation but prima-facie the activity is in nature of the allegation alleged. We also take note of that prior to 01.05.2011, the taxable service means any service provided by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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