9911796707
TMI Blog2008 (6) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... n, DR, for the Respondent. [Order per: S.S. Kang, Vice-President]. - Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of amount of Service tax of Rs. 70,47,618/- and penalties. The applicant had already deposited an amount of Rs. 9,96,540/-. The demand was confirmed on the ground that the applicant provided the service of club and association service. 3. The c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tainable. The applicant also relied upon the decision of Hon'ble Supreme Court in the case of Binani Industries Ltd. v. Assistant Commissioner - 2007 (5) SC 311. The contention of the applicant is that the Hon'ble Supreme Court held that in case every statute is prima facie prospective unless it is expressly or by necessary implication made to have a retrospective operation. In the present case, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Service tax under which the tax as demanded are retrospective in nature. 5. We find that admitted fact is that the club started functioning with effect from 4th September 2006. As the service has been provided with effect from 4th September 2006 and service of club is liable to Service tax with effect from 16-6-2005, therefore, prima facie, it is not a fit case for total waiver of amount of Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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