BANGALORE CLUB Vs. COMMISSIONER OF SERVICE TAX, BANGALORE

JUDGEMENT

(1.) THIS stay petition is directed against the waiver of pre -deposit of the following amounts : -

(2.) HEARD both sides and perused the records.

(3.) THE confirmation of Service Tax demand has arisen on the ground that the applicant had collected an amount towards the Advance Enrolment Fee from various Members and have not discharged the Service Tax liability. Before going to the merit, the learned Advocate submits that the applicant had deposited an amount of Rs. 1,73,67,656/ - during the proceedings before the lower authorities. We find that since the entire amount of the Service Tax and a little more has already been deposited with the Revenue, we consider his amount as enough deposit to hear and dispose of the appeal. Accordingly, the application for the waiver of the balance amounts involved is allowed and recovery thereof stayed till the disposal of the appeal. No coercive measures should be taken by Revenue till the appeal is decided. The Stay Order will continue even after lapse of 180 days.