9911796707
TMI Blog2023 (6) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... business or commerce and, therefore, devolves on the appellant - there are no reason to hold the charges collected under this head to be liable to tax under club or association service as enumerated except those involving non-members which is not evidenced. The demand confirmed under these two heads, amounting to ₹ 2,62,038/- and ₹ 1,78,190/- respectively, would need to be subjected to scrutiny by the original authority for conformity with the definition of the respective heads under which these had been confirmed. Insofar as the appeal of Revenue is concerned, the objection has been solely on the ground that the adjudicating authority has relied upon the certification issued by a chartered accountant. The certificate issued by a professional functioning under the aegis of Institute of Chartered Accountants of India (ICAI) cannot easily be brushed away as inconsequential and unreliable - The jurisdictional committee of Chief Commissioners appears to have been guided merely by academic doubt and upon justifiable doubt emanating from responsible ascertainment of error in determination of the respective proportions. Sufficient time was available to carry out that ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upport service and convention service taxable under section 65(105) of Finance Act, 1994. 2. The adjudicating authority held that the claim of the noticee that the entirety of disputed receipts had been received for providing club or association service , and covered by section 65(105)(zzze) of Finance Act, 1994, is not tenable as the impugned activities were within the specifics of section 65(105)(zzi), section 65(105)(zzzq) and section 65(105)(zc) which fitted within technical inspection and certification service , support service of business and commerce and convention service respectively in section 65(25a), section 65(108), section 65(104c), section 65(32) and section 65(99a) of Finance Act, 1994. Nonetheless on the plea of the appellant that several decisions of the Hon ble Supreme Court, such as State of West Bengal v. Calcutta Club Limited [AIR 2019 SC 310] and Chief Commissioner of Central Excise Service Tax Others v. Ranchi Club Ltd [2019- TIOL-449 SC-ST-LB], as well as dismissal of appeal of Revenue against decisions of the Tribunal in Cricket Club of India v. Commissioner of Service Tax, Mumbai [2015 (40) STR 973 (Tri- Mumbai] and in Indian Banks Associa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount to rendering of the service alleged in the present dispute. He submitted that the decision of the Tribunal in Antony Garages Pvt Ltd v. Commissioner of Central Excise, Raigad [2015 (38) STR 49 (Tri. - Mumbai)] makes it abundantly clear that the intent of the section 65(105)(zzi) of Finance Act, 1994 does not pertain to fees levied for issue of certificate of origin and taxable service therein cannot be overruled by a circular in breach of the same. 6. Before proceeding further with the other heads on which tax liability has been sought to be fastened, it would appropriate to consider bar of limitation insofar as this particular service is concerned. It is admitted that the entire amount sought to be charged to service tax pertains to issue of certificate of origin and it is also on record in the impugned order that the receipts for issue of such certificates to non-members were prior to 2011-12 which is beyond the normal period of limitation in section 73 of Finance Act, 1994. The appellant has contended that the ingredients for invoking extended period are not evidenced as they were under the bona fide belief that issue of certificate of origin would not come withi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alance sheet under the head has been subjected to taxation merely because no exhibitions have been organized during the disputed period. Fastening of liability under Finance Act, 1994 without any attempt at eliciting the nature of the activity actually undertaken is sufficiently vague not to discard the contention of appellant that extended period of limitation cannot be invoked. Hence the demand on convention service , to the extent of being beyond normal period of limitation, is set aside. The secretarial service rendered to various bodies, such as Container Shipping Lines Association, Bombay City Policy Research Foundation, etc., to the extent that they are not members are liable to tax under the head of support service of business or commerce and, therefore, devolves on the appellant. Likewise, insofar as club and association service is concerned, it has been pleaded that the confirmed amount pertains to charges in relation to arbitration proceedings. We do not find any reason to hold the charges collected under this head to be liable to tax under club or association service as enumerated except those involving non-members which is not evidenced. The demand confirmed u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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