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    <title>2020 (2) TMI 1116 - CESTAT HYDERABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that no service tax could be levied on the amounts collected from members by the Club. The Tribunal found that the Club did not qualify as a separate legal entity from its members, establishing no service provider-service recipient relationship in transactions with members. This decision aligned with established legal principles and precedents, setting aside the earlier order and granting consequential relief to the appellant.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that no service tax could be levied on the amounts collected from members by the Club. The Tribunal found that the Club did not qualify as a separate legal entity from its members, establishing no service provider-service recipient relationship in transactions with members. This decision aligned with established legal principles and precedents, setting aside the earlier order and granting consequential relief to the appellant.</description>
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