9911796707
TMI Blog2012 (10) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... axable under the above heads - There is no valid explanation for this omission. Hence, it appears, the allegation of suppression of facts with intent to evade payment of service tax is also tenable - appellant directed to pre-deposit - ST/1539/2011 - 1099/2011 - Dated:- 2-11-2011 - S/Shri P.G. Chacko, M. Veeraiyan, JJ. REPRESENTED BY : Shri B.G. Chidananda Urs, Advocate for the Appellant. Shri Ganesh Haavanur, SDR, for the Respondent [Order per : P.G. Chacko, Member (J)]. This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of Service tax of Rs. 31,95,283/- confirmed as demand against them in adjudication of one show-cause notice and Service tax of Rs. 15,35,439/- confirme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that only the periodical subscriptions collected from members by the club can be brought to levy under the above head and that the appellant has paid service tax on such subscriptions. In relation to the demand of service tax on refundable life membership fees, ld. Counsel has also referred to a stay order passed by this Bench vide Adarsh Realty Hotel Pvt. Ltd. v. CST, Bangalore [2010 (17) S.T.R. 569 (Tri.-Bang.)]. In relation to the demand of service tax on guest charges totalling to over Rs. 6.5 lakhs, ld. Counsel submits that service tax cannot be levied on amounts collected from guests who are not members of the club. With regard to tennis court/karate coaching/swimming pool/shuttle cock/basket ball court collections, the submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the original authority and the first appellate authority. His submission is that, as per the definition of the taxable service (club or association service), the appellant was liable to pay service tax on all amounts of whatever nature collected from members and other persons. In this connection, he has referred to the relevant amendments brought to the definition from time to time. He submitted that no evidence whatsoever was produced by the appellant to show that life membership fee was refundable. In the circumstances, the life membership fees collected by the appellant during the material period cannot be excluded from levy of service tax under club or association service . Ld. SDR has also adverted to various other components of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot decided upon in the case of Adarsh Realty Hotel Pvt. Ltd. (supra). The cited stay order is, therefore, of no support to the appellant. Moreover, waiver and stay were granted in that case in view of a deposit of over Rs. 10 lakhs already made by the party. As regards the plea of limitation, we are not impressed with the submissions of the ld. Counsel. We have perused the statement recorded from the appellant by the investigating officers. The replies given to the relevant queries have been noted and the same do not indicate disclosure of all crucial facts to the Department. Admittedly, the appellant got registered with the Department as early as in August, 2006 as providers of club or association service and mandap keeper service , b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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