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    <title>2017 (4) TMI 1227 - CESTAT NEW DELHI</title>
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    <description>The appellate tribunal ruled that donations towards a building fund received by a club were not subject to service tax as they were voluntary and not linked to taxable services provided by the club. The tribunal held that since the donations did not relate to taxable services, they could not be included in the taxable value for service tax purposes. The tribunal allowed the appeal, setting aside the service tax demand on donations towards the building fund, while upholding the payment of service tax on membership/entrance fees.</description>
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    <pubDate>Fri, 13 Jan 2017 00:00:00 +0530</pubDate>
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      <title>2017 (4) TMI 1227 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=342257</link>
      <description>The appellate tribunal ruled that donations towards a building fund received by a club were not subject to service tax as they were voluntary and not linked to taxable services provided by the club. The tribunal held that since the donations did not relate to taxable services, they could not be included in the taxable value for service tax purposes. The tribunal allowed the appeal, setting aside the service tax demand on donations towards the building fund, while upholding the payment of service tax on membership/entrance fees.</description>
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      <pubDate>Fri, 13 Jan 2017 00:00:00 +0530</pubDate>
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