Dispute over taxable services under Finance Act, 1994 resolved with limitations on demand.

The appeal involved a dispute over demand confirmation under various taxable services of the Finance Act, 1994. The adjudicating authority restricted the demand based on settled law and services provided to non-members. The demand for technical inspection and certification service and convention service was set aside due to nonconformity with the period of limitation. The appropriate authority was directed to determine the taxability of arbitration charges and secretarial service amount. The appeal of the assessee was disposed of on these terms, while the appeal of Revenue was dismissed.

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Issues Involved:
Appeal against order confirming demand under various taxable services of Finance Act, 1994.

Issue 1 - Club or Association Service, Technical Inspection and Certification Service, Business Support Service, Convention Service:
The appellant, M/s Bombay Chamber of Commerce & Industry, and Principal Commissioner of CGST & Central Excise contested the confirmation of demand under section 73 of Finance Act, 1994 for services provided. The adjudicating authority found the activities fell under specific sections of the Act. The demand was restricted based on settled law and plea regarding services provided to non-members.

Issue 2 - Time Limitation for Demand:
The appellant argued against the confirmation of demand beyond the normal period of limitation, citing discharge of tax liability and lack of ingredients for invoking the extended period. Revenue challenged the reliance on a chartered accountant certificate and sought review based on certification accuracy.

Issue 3 - Technical Inspection and Certification Service:
The demand for this service was contested, arguing that circular basis for taxation was inappropriate. The appellant contended that circulars cannot override statutory provisions. The extended period for demand was found inapplicable due to lack of evidence for invoking it.

Issue 4 - Convention Service and Support Service for Business or Commerce:
The demand for convention service was disputed as activities were open to members subject to fees, not falling under taxable service definition. The demand for support service was challenged for lack of clarity on the nature of activities. The demand on these services beyond the normal period of limitation was set aside.

Issue 5 - Verification of Certification:
Revenue objected to reliance on chartered accountant certification, seeking verification. The certification was defended as reliable, and no material ground was found to discard it. The segregation adopted by the adjudicating authority was deemed justifiable.

Judgment:
The demand for technical inspection and certification service and convention service was set aside due to nonconformity with the period of limitation. The appropriate authority was directed to determine the taxability of arbitration charges and secretarial service amount. The appeal of the assessee was disposed of on these terms, while the appeal of Revenue was dismissed.

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