2012 (12) TMI 823 - AT - Service Tax

Waiver of Pre-deposit - Service Tax, interest and penalty - Demand is confirmed that the applicant provided club or association services to their members, which is a taxable service - Held that - We find that now vide Section 145, the services provided by Club or Association in relation to common facilities set up for treatment and recycling effluent and solid water, with the financial assistance from the Central & State Government, has been given retrospective amendment with effect from 16.6.2005. Stay petition allowed.

Summary

The Appellate Tribunal CESTAT Mumbai heard an appeal regarding waiver of pre-deposit of Service Tax amounting to Rs. 2,76,74,8767. The demand was confirmed for providing club or association services to members. Due to a retrospective amendment in Section 145 of the Finance Act, 2012, the requirement of pre-deposit was waived, and recovery stayed during the appeal. The appeal was directed to be listed for hearing on 4.9.2012 as the revenue involved was over Rs. 1 crore.