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    <title>2014 (6) TMI 34 - CESTAT NEW DELHI</title>
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    <description>The appellant was found not liable to pay service tax for providing &#039;Club or Association&#039; services to its members as the principle of mutuality applied, exempting them from service tax liability. The impugned adjudication order confirming the service tax demand was quashed, and the appeal was allowed with no costs imposed. The judgment clarified that services provided by clubs to their members do not amount to a taxable service under the Finance Act, 1994, based on established legal precedents and interpretations.</description>
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    <pubDate>Fri, 09 May 2014 00:00:00 +0530</pubDate>
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      <title>2014 (6) TMI 34 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=248130</link>
      <description>The appellant was found not liable to pay service tax for providing &#039;Club or Association&#039; services to its members as the principle of mutuality applied, exempting them from service tax liability. The impugned adjudication order confirming the service tax demand was quashed, and the appeal was allowed with no costs imposed. The judgment clarified that services provided by clubs to their members do not amount to a taxable service under the Finance Act, 1994, based on established legal precedents and interpretations.</description>
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      <pubDate>Fri, 09 May 2014 00:00:00 +0530</pubDate>
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