Taxability of refundable membership deposits under ‘club or association service’

CESTAT, BANGALORE BENCH Builder’s NGV Club versus Commissioner of Central Excise STAY ORDER NO. 1099 of 2011 APPLICATION NO. ST/STAY/970 of 2011 APPEAL NO. ST/1539 of 2011 NOVEMBER 2, 2011 ORDER P.G. Chacko, Judicial Member This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of Service tax of Rs. 31,95,283/- confirmed as demand against them in adjudication of one show-cause notice and Service tax of Rs. 15,35,439/- confirmed as demand towards Service tax in adjudication of another show-cause notice. The period of dispute co...