COMMON EFFLUENT TREATMENT PLANT Vs. COMMR. OF S.T.

JUDGEMENT

(1.) HEARD both sides.

(2.) Applicant filed this application for waiver of pre -deposit of amount of Service Tax of Rs. 27,67,48,767/ -, interest and penalty. The demand is confirmed on the ground that the applicant provided club or association services to their members, which is a taxable service.

(3.) IN view of the retrospective amendment, we waive the requirement of pre -deposit for hearing the appeal and stay recovery thereof during pendency of the appeal. Stay petition is allowed. As revenue involved is more than Rs. 1 crore, the Registry is directed to list this appeal for hearing on 4 -9 -2012.