2017 (8) TMI 1004

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....Shri T.K. Srivastava, Advocate, for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER Per: Anil Choudhary This appeal has been preferred by M/s UP Cooperative Sugar Factories Federation Ltd., Lucknow against Order-in-Original No.01/Commissioner/LKO/ST/2014-15 dated 09.05.2014 by which it have been held that the appellant is liable to pay service tax on the con....

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....e Act. The show cause further states that the appellant is liable to pay service tax for the subscriptions collected for the period from 2006-07 till the date of SCN. The SCN was adjudicated on contest and the proposed demand for the period from October-06 to 2010-11 Rs. 2,53,71,575/- was confirmed with equal amount of penalty under Section 78 of the Finance Act. Penalty was also imposed under Sec....

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.... follows: - "6. It is not disputed that the appellant is a Federation of the Cooperative Sugar Mills of Punjab and in terms of the charter of its functions, it is required to monitor the functioning of its Member Sugar Mills and provide guidance to them from time to time for improving their efficiency. In view of this, the activity of the appellant have to be treated as club or association serv....