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    <title>2015 (3) TMI 667 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the applicants, finding that the demand for service tax on the membership fee of club or association service was barred by limitation. The decision in the case of Federation of Indian Chambers of Commerce and Industries was deemed applicable, leading to the waiver of the entire amount of tax, interest, and penalty during the appeal&#039;s pendency. The Tribunal considered the objectives of the applicants similar to FICCI, which influenced the outcome in their favor.</description>
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      <description>The Tribunal ruled in favor of the applicants, finding that the demand for service tax on the membership fee of club or association service was barred by limitation. The decision in the case of Federation of Indian Chambers of Commerce and Industries was deemed applicable, leading to the waiver of the entire amount of tax, interest, and penalty during the appeal&#039;s pendency. The Tribunal considered the objectives of the applicants similar to FICCI, which influenced the outcome in their favor.</description>
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