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2014 (2) TMI 705 - CESTAT NEW DELHIDemand of service tax - Secretarial Service Tax under the heading Member Club and Association Service - convention service - specialised services which are nothing but recovery of charges for issuing country of origin certificate - Held that:- Except the convention service, the other two services are whether in relation to provision of service, facility or privilege to membership does not come out clearly form the adjudication order, which is a pre-requisite of the taxing entry. Prima facie, it does not appear that the impugned services are integrally connected to the membership. However, we do not express any opinion at this stage. But so far as convention service is concerned, there is already a deposit of Rs. 9,00,000/- approximately as stated by learned Counsel. Subject to verification thereof by Revenue as against the demand of Rs. 12,66,921/-, on that count realisation of the balance demand raised in adjudication shall be stayed during pendency of the appeal - Stay granted.
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