2014 (10) TMI 685

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..... e effluent generated. It is also seen from the records that the appellant is raising invoices for such payment of effluent. It is the case of the Revenue that the appellant is club or association person of various persons. The arguments put forth by the ld. Departmental Representative to submit that clubs of association means person or business entity providing services and facilities for the subs .....

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..... is application is filed for waiver of the pre-deposit of an amount confirmed as Service Tax liability, interest thereof and penalties imposed. Both the lower authorities have held that the appellant herein has provided services under the category of clubs or association services. 2. Heard both sides and perused the records. 3. It transpires from the records that the appellant has effluent tr .....

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..... he appellant has rendered some kind of services, it may not fall under the category of club or association services. We are of the view that the appellant has made out a strong prima facie case for waiver of the pre-deposit of the amounts involved. Application for the waiver of the pre-deposit of the amounts is allowed and recovery thereof stayed till the disposal of the appeal. (Dictated pro .....

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