9911796707
TMI Blog2009 (9) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... puted under other services. As regards the service tax liability on the membership deposit, we are of considered view that there cannot be any service tax liability. The issue whether the amount which has been paid as deposit is refunded or not can be considered at the time of final disposal of the appeal - the deposit of 12.44 lakh as enough to hear and dispose the appeal. Accordingly, applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Penalty of Rs. 62,75,575/- (Rupees Sixty Two Lakhs Seventy Five Thousand Five Hundred and Seventy Five only) under Section 78 of the Finance Act, 1994. 2. The confirmation of the above mentioned Service Tax liability has arisen on the ground that the appellant has rendered the services under the category of "Club or Association Membership Services" falling under Clause 65(25a) of the Finance Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered by the subscription charges and which has been considered by the Adjudicating Authority while passing an order. 4. Learned JCDR would draw our attention to the definition of the "Club or Association Membership Services" and would indicate that the amounts which are collected by the appellant from members are also included in the gross value of the charges that needs to be taxed. She woul ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
