TMI Blog2014 (2) TMI 705X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding Member Club and Association Service which is inconceivable. A services not finding place in the taxing entry should not be brought to tax because intention of taxing entry in the matter is only membership related aspects and no other aspects are covered under that entry. 2. Secondly, convention service has been brought to tax resulting in demand of Rs. 12,66,921/-. The show cause notice dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion , 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 upon examination of the origin of their composition, requirements of the definition provided in Section 65 (108) of Finance Act, 1994 is clearly fulfilled. A chamber or EPC or Trade Association which issues COOC acts as technical inspection and certific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned 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 adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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