TaxTMI 
TaxTMI 
2023 (6) TMI 955
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....2021] of Principal Commissioner of CGST & CX, Mumbai South. The Bombay Chamber of Commerce & Industry is an incorporated body of persons and organizations and the impugned proceedings, culminating in confirmation of demand of Rs. 1,17,57,066/- under section 73 of Finance Act, 1994 for the period up to 2010-11 and Rs. 25,31,381/- for 2011-12, originated in show cause notice for recovery of Rs. 2,76,24,095/- for the period from 2007 to 2011-12 on consideration received for alleged rendered of 'club or association service', 'technical inspection and certification service', 'business support service' and 'convention service' taxable under section 65(105) of Finance Act, 1994. 2. The adjudicating authority held that the claim of the noticee tha....
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....Chamber of Commerce and Industry is before us against the confirmation of Rs. 1,42,88,447/-. According to them, confirmation of demand of Rs. 1,17,57,066/-, pertaining to transactions beyond the normal period of limitation in section 73 of Finance Act, 1944 is erroneous as, in the absence of any allegation of ingredients prescribed therein, the extended period cannot be invoked. It is also intimated that during 2011-12, after obtaining registration under Finance Act, 1994, they had discharged tax liability of Rs. 66,01,089/- besides paying Rs. 1,94,51,489/- and debiting Rs. 28,79,449/- in the CENVAT credit account before issue of notice. 4. Revenue is before us against dropping of Rs. 1,33,35,648/- in the impugned order. According to revie....
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....e of 'certificate of origin' and 'taxable service' therein cannot be overruled by a circular in breach of the same. 6. Before proceeding further with the other heads on which tax liability has been sought to be fastened, it would appropriate to consider bar of limitation insofar as this particular service is concerned. It is admitted that the entire amount sought to be charged to service tax pertains to issue of certificate of origin and it is also on record in the impugned order that the receipts for issue of such certificates to non-members were prior to 2011-12 which is beyond the normal period of limitation in section 73 of Finance Act, 1994. The appellant has contended that the ingredients for invoking extended period are not evidence....
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....ance Act, 1994 and there is no reason not to accept the contention that the demand is barred by period of limitation. Accordingly, we set aside the confirmation of demand of Rs. 1,25,68,933/- on 'technical inspection and certification service' for the entire period of dispute. 7. The demand, insofar as 'support service for business or commerce' is concerned, pertains to secretarial work undertaken for certain 'trade associations' on fixed charges, and upon organizing seminars and training programmes that were held to taxable for providing 'convention service' for the disputed period. It is contended by Learned Counsel for the appellant that the definition of 'convention service' in section 65(32) of Finance Act, 1994 requires that these sh....
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..... 1,78,190/- respectively, would need to be subjected to scrutiny by the original authority for conformity with the definition of the respective heads under which these had been confirmed. 8. Insofar as the appeal of Revenue is concerned, the objection has been solely on the ground that the adjudicating authority has relied upon the certification issued by a chartered accountant. The certificate issued by a professional functioning under the aegis of Institute of Chartered Accountants of India (ICAI) cannot easily be brushed away as inconsequential and unreliable. The grounds of appeal have not evinced any reason, other than certain decisions rendered in particular context, to question the reliance placed by the adjudicating authority on t....