2011 (11) TMI 523

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..... Held that: the issue involved in this case is regards service tax liability on the amounts received from caterers or decorators and Business Auxiliary Services, is arguable. We find that service tax liability under the Health and Fitness Centre and Club Association services have been confirmed by taking wrong figures - Decided in favor of the assessee by way of direction to deposit an amount of Rs .....

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..... calculations. He drew our attention to the said calculations done by the adjudicating authority. As regards, service tax liability on Business Auxiliary Services, it is his submission that the said liability has been confirmed against the assessee, on the ground that the appellant has received the amounts from the decorator or caterer during the relevant period. He would submit that the question .....

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..... have been confirmed by taking wrong figures. Since the issue needs to be gone into detail and service tax liability on the Business Auxiliary Services is arguable one, we are of the view that appellant has not made out a case for complete waiver of the amount confirmed. In order to hear and dispose of the appeal, the appellant is directed to deposit an amount of Rs.1,50,000/- (Rupees one lakh fift .....

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