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TMI Blog2010 (10) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as a member, during which period, he has been considered as temporary member or member-elect - All the legal issues raised needs to be gone into detail - Appellant has not made out a prima facie case for complete waiver of pre-deposit of amounts involved - There is no plea of financial hardship - The appellant is a society registered under the Mysore Societies Registration Act - The amount tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel submits that the demand as has been confirmed related to the period October, 2007 to September, 2008. It is his submission that the service tax has been demanded on the advance fee collected by them. It is his submission that Karnataka Golf Association (KGA) is a society and registered under the Mysore Societies Registration Act, 1960. It is his submission that person desirous of being a me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r attention to the memorandum and rules of KGA and submit that the members means who are admitted to club as members. 4. Ld. DR on the other hand would submit that the appellant has not provided any evidence to show that they have refunded the amount back to those persons who were not granted membership. It is his submission that detailed findings as recorded by the Adjudicating Authority at par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de ..................................... . A taxable service as defined under Section 105 (zzze) of the Central Excise Act reads as any service provided or to be provided, to its members, by any club or association, in relation to provision of services, facilities or advantages for a subscription or any other amount . The main issue to be decided in this case is whether an applicant who is desiro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under the Mysore Societies Registration Act, 1960. Considering the fact that the appellant is a society registered under the Mysore Societies Registration Act and considering that the amount taken as an advance from the persons who are desirous for becoming member of KGA, we direct the appellant to deposit an amount of Rs. 30 lakhs (Rupees thirty lakhs only) within a period of three months from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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