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    <title>2005 (5) TMI 2 - CESTAT, BANGALORE</title>
    <link>https://www.taxtmi.com/caselaws?id=265</link>
    <description>The Tribunal set aside the service tax demand on the appellant, ruling that transactions between members and the club did not constitute taxable income, sale, or service. The Court aligned with revenue tax laws, concluding that a club and its members are essentially the same entity. The appeal was allowed, overturning the impugned order, based on precedents highlighting similarities and distinctions between a &quot;Mandap Keeper&quot; and a &quot;Members Club.&quot; The service tax demand was deemed inapplicable, and the Departmental Representative&#039;s stance was not persuasive.</description>
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    <pubDate>Wed, 11 May 2005 00:00:00 +0530</pubDate>
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      <title>2005 (5) TMI 2 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=265</link>
      <description>The Tribunal set aside the service tax demand on the appellant, ruling that transactions between members and the club did not constitute taxable income, sale, or service. The Court aligned with revenue tax laws, concluding that a club and its members are essentially the same entity. The appeal was allowed, overturning the impugned order, based on precedents highlighting similarities and distinctions between a &quot;Mandap Keeper&quot; and a &quot;Members Club.&quot; The service tax demand was deemed inapplicable, and the Departmental Representative&#039;s stance was not persuasive.</description>
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      <law>Service Tax</law>
      <pubDate>Wed, 11 May 2005 00:00:00 +0530</pubDate>
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