2014 (10) TMI 685

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..... , AR, for the Respondent. ORDER This 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 .....

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..... idence, prima facie, we find that though the 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 .....

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