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    <title>2018 (6) TMI 260 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant in the case. It exempted the appellant from paying service tax under the Club and Association Service category based on Section 96J and the principle of mutuality of interest. The demand for service tax on the sale of statistical data was also dismissed as it was deemed a pure sale transaction. However, the issue of service tax on revenue from Business Exhibition Service was sent for denovo adjudication to investigate revenue sharing discrepancies and government grants.</description>
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      <description>The Tribunal ruled in favor of the appellant in the case. It exempted the appellant from paying service tax under the Club and Association Service category based on Section 96J and the principle of mutuality of interest. The demand for service tax on the sale of statistical data was also dismissed as it was deemed a pure sale transaction. However, the issue of service tax on revenue from Business Exhibition Service was sent for denovo adjudication to investigate revenue sharing discrepancies and government grants.</description>
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