9911796707
TMI Blog2014 (1) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... . ORDER This stay petition is filed for the waiver of pre-deposit of an amount of Service Tax of Rs. 9,93,798/-, interest thereof and equivalent amount of penalty and various penalties under various sections. 2. The adjudicating authority has held in favour of the assessee on the ground that the appellant is not providing any services of Business Support Services to the restaurant that is opera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the decision of the Hon'ble High Court of Jharkhand in the case of Ranchi Club Ltd. - 2012 (03) LCX 0054 = 2012 (26) S.T.R. 401 (Jhar.) to make submission that rendering of services by the club to its members is not classifiable under Finance Act, 1994. By this proposition, it is his submission that the restaurant which is operating in the premises of the appellant is raising the bill in favour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity 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 and Royal Western India Turf Club Ltd. is on the same issue. Accordingly, application for the waiver of 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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