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    <title>2014 (12) TMI 1097 - GUJARAT HIGH COURT</title>
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    <description>The High Court declared Section 65(25a), 65(105)(zzze), and Section 66 of the Finance Act, 1994, as amended by the Finance Act, 2005, unconstitutional in levying service tax on services provided by a club or society to its members. The Court set aside the tax demand against the petitioners, citing a previous judgment and retrospective exemptions granted for such services. The ruling absolved the petitioners from tax liability, making the rule absolute with no costs imposed on either party.</description>
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    <pubDate>Mon, 15 Dec 2014 00:00:00 +0530</pubDate>
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      <title>2014 (12) TMI 1097 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=254754</link>
      <description>The High Court declared Section 65(25a), 65(105)(zzze), and Section 66 of the Finance Act, 1994, as amended by the Finance Act, 2005, unconstitutional in levying service tax on services provided by a club or society to its members. The Court set aside the tax demand against the petitioners, citing a previous judgment and retrospective exemptions granted for such services. The ruling absolved the petitioners from tax liability, making the rule absolute with no costs imposed on either party.</description>
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      <pubDate>Mon, 15 Dec 2014 00:00:00 +0530</pubDate>
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