BANGALORE CLUB Vs. COMMISSIONER OF SERVICE TAX, BANGALORE

JUDGEMENT

(1.) THIS application filed by the appellant seeks waiver of pre -deposit and stay of recovery in respect of service tax, education cess, interest thereon and penalties relating to the period from 16 -8 -2002 to 31 -3 -2009. The total amount of service tax and education cess demanded by the adjudicating authority is Rs. 3,67,82,720/ -, out of it a major portion was demanded under the head Club or Association Service, minor parts of the demand having been raised under the heads, Business Support Service, Business Auxiliary Service, etc.

(2.) LD . Counsel for the appellant submits that they have already made the following deposits towards the impugned demand : -

(3.) WE have heard the ld. JCDR who has opposed the present application on the strength of the findings of the ld. Commissioner.