2014 (2) TMI 705

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....GEMENT 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 intenti....

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....ugust, 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 upon....