2014 (1) TMI 198

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..... club for providing facility in the turf club would not fall under the category of Business Support Services. At this juncture, we find that the appellant has made out a case for the waiver of the pre-deposit of the amounts involved as the stay orders of Coordinate Benches in the case of Madras Race Club [2008 (9) TMI 199 - CESTAT, CHENNAI] and Royal Western India Turf Club Ltd. [2012 (7) TMI 630 - .....

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..... ty on an appeal filed by the department has reversed the said decision and held that the appellant is liable to pay the service tax liability under the category of Business Support Services as the appellant is receiving the fixed income from the restaurant owners who are operating the restaurant in the premises. 3. Heard both sides and perused the records. 4. The ld. CA submits that the judgment .....

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..... 5. Ld. DR on the other hand would submit that the restaurant owners are conducting a business of restaurant in the premises. It is his submission that the appellant is getting paid for the space provided by them and the electricity, water, crockery, which are provided to the such restaurant owners would fall under the infrastructure service provided by the appellant as indicated in the definitio .....

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