9911796707
TMI Blog2011 (3) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore it has to be treated as a charitable trust - it cannot be said that the appellants have been able to make out a strong prima-facie case in their favour. Further as already observed, the services provided by the appellants are clearly covered by the definition of the taxable services under Section 65(25)(a) - Stay application allowed partly. X X X X Extracts X X X X X X X X Extracts X X X X ..... o the definition of taxable service provided by a club or association, any person or body of persons engaged in the nature of chargeable activity, is exempt. However, it is seen that the services provided by the appellants such as health club, sports activity organizing tennis matches on renting the ground, renting the place for party purposes, organizing tournaments etc. cannot be called as non c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lore reported in 2010 (17) STR 569 (Tri. - Bang.), pre-deposit was ordered. Therefore it cannot be said that the appellants have been able to make out a strong prima-facie case in their favour. Further as already observed, the services provided by the appellants are clearly covered by the definition of the taxable services under Section 65(25)(a). According to this definition, "club or association ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also are covered by taxable service. No evidence showing acute financial difficulty has been placed before us. In view of the above, balance of convenience requires that appellant should be required to deposit a portion of the amount. Accordingly we direct the appellant to deposit 25% of the service tax demanded within twelve weeks and report compliance on 06.06.11. Subject to deposit of the amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
