2014 (2) TMI 705

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..... DGEMENT Per. D.N. Panda :- Precise submission of Shri J.K. Mittal, learned Counsel was that there were three counts of demand in the adjudication. The first count of demand is Rs. 81,36,424/- relating to Secretarial Service Tax under the heading Member Club and Association Service which is inconceivable. A services not finding place in the taxing entry should not be brought to tax because intent .....

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..... August, 2011 in para 3 thereof, which is reproduced below :-    3. The above activity carried out by the Chambers, involving certification of the national character of the export goods, squarely falls under 'technical inspection certification', as defined in Section 65 (108) of Finance Act, 1994. In certain cases, when COOC is issued with reference to national character of the goods upo .....

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..... r 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 concer .....

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