2014 (6) TMI 34

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....horized Representative (DR) JUDGEMENT Per. Justice G. Raghuram :- We have heard the learned counsel for the appellant and learned DR for the respondent/Revenue Shri Amresh Jain. 2. Appeal is preferred against the adjudication order dated 25/02/08 passed by the learned Commissioner, Central Excise, Ludhiana confirming service tax demand of Rs. 70,47,618/- apart from interest and penalti....

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....the provisions of the Act. 5. The appellant resisted initiation of proceedings inter-alia claiming that since the services provided to its members by the appellant are covered by the principle of mutuality and would not amount to rendition of a taxable service by one person to another, there would be no liability to service tax. The contention was rejected and the proposed demand confirmed by t....