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    <title>2018 (12) TMI 945 - CESTAT BANGALORE</title>
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    <description>The Tribunal set aside the demand under Section 73(2) of the Finance Act for &#039;Club or Association Membership Service&#039; against the appellant, ruling that the activities did not align with the defined service. The appellant&#039;s argument that the service receivers were customers, not true members, was upheld, leading to the conclusion that the demand was unsustainable. The impugned order was overturned, granting relief to the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=372176</link>
      <description>The Tribunal set aside the demand under Section 73(2) of the Finance Act for &#039;Club or Association Membership Service&#039; against the appellant, ruling that the activities did not align with the defined service. The appellant&#039;s argument that the service receivers were customers, not true members, was upheld, leading to the conclusion that the demand was unsustainable. The impugned order was overturned, granting relief to the appellant.</description>
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