9911796707
TMI Blog2007 (7) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order per : M. Veeraiyan, Member (T)]. - Heard both sides on the stay petition. 2. The relevant facts, in brief, are as follows: (a) The appellant-applicant, M/s Ahmedabad Management Association is an association of various members from trade, industries, professional and individuals and they are non-profit making institutions and are a charitable trust. (b) They have conducted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, they are not subjected to service tax as held in case of Board of Control for Cricket in India, Mumbai v. CST, Mumbai, 2007 (7) S.T.R. 384 (Tri.) = 2007-TIOL-684-CESTAT-MUM. 4. The learned DR submits that they are charging the fees for various training programmes and they are also making profit and as held by Commissioner, the service tax is governed by provisions of the Finance Act and it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... direct the applicant-appellant to deposit a sum of Rs. 10 lakhs (Rupees Ten Lakhs only) within 12 weeks from today and report compliance on 5-9-2007. Subject to payment of pre-deposit as above, the pre-deposit of balance service tax and penalties are waived and recovery thereof stayed. Non-payment of pre-deposit as above will result in dismissal of their appeal without any further notice to the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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