2010 (7) TMI 355 - AT - Service Tax

Waiver of pre-deposit - Club or Association Service - Accepting the plea of limitation, the impugned order modified the order of the Original Authority by restructuring their liability to Service Tax for a period of one year before the issue of Show Cause Notice - Commissioner (Appeals) had directed the lower authority to determine the liability in accordance with his directions, the appellants are yet to receive any communication from the Original Authority application rejected as pre-mature with liberty to the appellant to file an application when they are informed of their liabilities in terms of the impugned order

Summary

The Federation of Andhra Pradesh Chambers of Commerce & Industry filed an application seeking stay of recovery of Service Tax under the category of "Club or Association Service." The Original Authority demanded Service Tax for a specific period, but the impugned order modified the liability to one year before the issue of Show Cause Notice. The liability of the appellants is yet to be quantified, so the application was rejected as premature with the liberty to reapply once informed of their liabilities.