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TMI Blog2013 (7) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... ed against the applicant on the ground that they are engaged in providing services falling under the category of club or association services - the fact that they are not making any profit will not take them out of said definition - the issue involved are arguable and contentious - full dispensation of pre-deposit could not be allowed - one third deposit was ordered - stay granted partly. - ST/55 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Registration Act, 1860 with effect from 19.2.65 with an aim to coordinate all promotional and developmental activities pertaining to export and import related to export trade of constituent members of the federation and play the role of an apex chamber for promotion and development of the export trade of India. The appellants have contended that they are serving as a platform for interaction bet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssociation services. They also assailed the impugned order on the point of limitation inasmuch as demand stand confirmed for the period 16.6.05 to 6.7.09 by way of issuance of show cause notice on 19.5.09 and 16.4.10. 3. On the other hand, it is the Revenues' contention that the appellants fully satisfied the definition of club and association service and the fact that they are not making any pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been appropriated by the adjudicating authority. 6. As such, taking into account the overall facts and circumstances of the case, including the fact of limitation and by following the earlier decisions of the Tribunal in the case of Confederation of Indian Industry, we direct the appellant to further deposit Rs.50 lakh as a condition for hearing of their appeal, subject to which the pre-deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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