2008 (6) TMI 97

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..... 05, therefore, prima facie, it is not a fit case for total waiver of amount of Service tax - ST/263/2008 - ST/214/2008-(PB), - Dated:- 4-6-2008 - S/Shri S.S. Kang, Vice-President and Rakesh Kumar, Member (T) S/Shri V.K. Agrawal with A.K. Mittal, Advocates, for the Appellant. Shri Amit Jain, DR, for the Respondent. [Order per: S.S. Kang, Vice-President]. - Heard both sides. 2. .....

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..... is no dispute regarding this aspect. The contention of the applicant is that as the amount, in question, has been received by the applicant prior to 16-6-2005 and the provisions of Service tax whereby the service of club has been included in the Service tax are prospective in nature hence the demand is not sustainable. The applicant also relied upon the decision of Hon'ble Supreme Court in the cas .....

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..... to pay Service tax in respect of services rendered on or after this date. As the service has been provided/rendered after 4th September 2006, therefore, any amounts collected in respect of such services are liable for Service tax. The contention of the Revenue is that the Revenue is not alleging that the provisions of Service tax under which the tax as demanded are retrospective in nature. 5. .....

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