Tribunal stays balance demand for convention services pending Revenue verification.

The tribunal decided to stay the realization of the balance demand related to convention services pending verification by the Revenue. Further examination was required to determine the connection of tax demands for Secretarial Service Tax and specialized services for country of origin certificates to membership, as per the taxing entry.

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Issues:
1. Tax demand related to Secretarial Service Tax under the heading Member Club and Association Service.
2. Tax demand related to convention service.
3. Tax demand related to specialised services for issuing country of origin certificate.

Analysis:

Issue 1: Tax demand related to Secretarial Service Tax under the heading Member Club and Association Service
The appellant contested the tax demand of Rs. 81,36,424/-, arguing that Secretarial Service Tax under the heading Member Club and Association Service should not be applicable as the taxing entry only covers membership-related aspects. The contention was that services not falling within the taxing entry should not be subject to tax. The adjudication order did not clearly establish the connection of the services to membership. The tribunal did not express a definitive opinion on the matter at that stage.

Issue 2: Tax demand related to convention service
A tax demand of Rs. 12,66,921/- was raised for convention services. The appellant acknowledged a recovery of approximately Rs. 9,00,000/- related to this demand. The tribunal noted the deposit made by the appellant and decided to stay the realization of the balance demand during the appeal process, subject to verification by the Revenue.

Issue 3: Tax demand related to specialised services for issuing country of origin certificate
The third count of demand pertained to specialised services for issuing country of origin certificates, which the appellant argued were not related to the membership of the club. The Revenue supported the adjudication, claiming that all three services were connected to the chamber of commerce membership. The tribunal referred to a CBEC Circular stating that issuing country of origin certificates falls under 'technical inspection and certification agency' service, which attracts service tax. The tribunal observed that the connection of the specialised services to membership was not clearly established in the adjudication order.

In conclusion, the tribunal decided to stay the realization of the balance demand related to convention services pending verification by the Revenue. The issue of tax demand for Secretarial Service Tax and specialised services for country of origin certificates required further examination to determine their connection to membership, as per the taxing entry.

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