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    <title>2019 (12) TMI 643 - CESTAT CHENNAI</title>
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    <description>The appellate tribunal set aside the demand for service tax, interest, and penalty imposed on services rendered by a club to its members under the &#039;Restaurant Service&#039; category. Citing the SC&#039;s precedent in State of West Bengal vs. Calcutta Club Ltd., the tribunal ruled that no service tax applies due to the absence of a service provider-recipient relationship, allowing the appeal with consequential relief.</description>
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      <description>The appellate tribunal set aside the demand for service tax, interest, and penalty imposed on services rendered by a club to its members under the &#039;Restaurant Service&#039; category. Citing the SC&#039;s precedent in State of West Bengal vs. Calcutta Club Ltd., the tribunal ruled that no service tax applies due to the absence of a service provider-recipient relationship, allowing the appeal with consequential relief.</description>
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