9911796707
TMI Blog2011 (9) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... fairly comes forward with an offer to predeposit a further amount of Rs. 50 lakhs for the purpose of Section 35F of the Central Excise Act. waiver of pre-deposit allowed and stay - Service Tax Appeal No.55 of 2011 - 890/2011 - Dated:- 21-9-2011 - P G Chacko, M Veeraiyan, JJ. For Appellants: Shri K S Ravi Shankar and N Anand, Advs. For Respondent: Mr R K Singla, Jt. CDR Per: P G Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary evidence of these payments. Further, it is submitted that a major part of the impugned demand is apparently covered by an earlier order passed by the Commissioner vide OIO No. 36/2008 dated 29.8.2008 which was passed in adjudication of a show-cause notice issued by DGCEI, Bangalore. It is submitted that the said show-cause notice relates to the period from 16.6.2005 to 28.2.2007 which, accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that, when these amounts were collected as entrance fee, the service-recipients were not even members of the club and, therefore, these amounts cannot be subjected to levy of service tax under the above head. Ld. Counsel has also referred to the stay order dated 20.3.2009 of this Bench (reported in 2009 (16) STR 465) and has submitted that the pre-deposit in that case exceeds the demand of serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel, considering particularly the contention raised by the ld. Counsel that a major part of the impugned demand of service tax is on the entrance fee collected by the club from persons who were yet to be become member of the club. However, we have found no forceful ground against the rest of the demand. This is the reason why we have accepted the offer of the ld. Counsel in the facts and circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
