2017 (5) TMI 463

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....ant Shri M K Sarangi, Jt. Commissioner (AR) for the respondent ORDER Per: M V Ravindran This appeal is directed against Order-in-Original No:62/P-III/ST/COMMR/2011-12 dated 29th March 2012 passed by the Commissioner of Central Excise, Pune - III. 2. None appeared on behalf of the appellant despite notice. Since the appeal is of 2012, we take up the same for disposal even in the absence of any....

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.... category of 'Club or Association Services' and the appellant is required to discharge the service tax liability thereon or otherwise for the period 16/06/2005 to 13/03/2009. Appellant contested the show cause notice on various grounds. The adjudicating authority, after following due process of law, did not agree with the contentions raised and confirmed the demands with interest and also imposed ....

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....ritable nature; the appellant ECSEPC is also a body falling within the exclusionary clause (i) of Section 65(25a) of the Act; (b) Services provided by appellants to their respective members and consideration received therefor is not exigible to tax in view of the principle of mutuality; (c) The services provided by the appellants is not authorised for levy and collection of service tax under "Cl....

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....interest for these services provided subsequent to the amendments w.e.f. 1-5-2011 (not identified in the impugned order), cannot be sustained since the show cause notice dated 28-12-2012, issued to FICCI covering part of the post amendatory period omits to allege FICCI's liability to tax on the basis of the amended provisions and thus there is denial of due process; and (f) Invocation of the exte....