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    <title>Health Club &amp; Fitness Centre&#039;s Tax Status Disputed: Revenue Fails to Prove It&#039;s a Hospital for Tax Purposes.</title>
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      <description>Health Club &amp; Fitness Centre - Assessee a hospital or not - obligation to show that the service provided by the appellant is a taxable service is on the Revenue and this basic obligation has not been fulfilled in this case. - AT</description>
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